SUBHAN KHADER HUSSAIN,COIMBATORE vs. ACIT NON CORPORATE CIRCLE 2, COIMBATORE

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ITA 2709/CHNY/2017Status: DisposedITAT Chennai25 May 2018AY 2014-152 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal inferred that the assessee was not interested in pursuing the appeal. Following relevant rules and precedents, the appeal was dismissed for want of prosecution.

What were the facts?

The assessee filed an appeal against the order of the CIT(A) for assessment year 2014-15. Notice was duly served on the assessee, but no one appeared on their behalf for the hearing.

What were the issues?

The primary issue was the non-prosecution of the appeal by the assessee despite proper notice.

AI-generated summary — verify with the full judgment below

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Before: Shri Abraham P. George & Shri Duvvuru RL Reddy

Hearing: 24.05.2018Pronounced: 25.05.2018

O R D E R

PER DUVVURU RL REDDY, JUDICIAL MEMBER:

1.

This appeal filed by the assessee is directed against the order of the ld. Commissioner of Income Tax (Appeals) 2, Coimbatore, dated 30.08.2017 relevant to the assessment year 2014-15.

2.

This appeal was posted for hearing on 24.05.2018 by duly serving notice by RPAD [AD on record], which was received by the assessee on 03.01.2018. However, when the appeal was taken up for hearing on 24.05.2018, none appeared on behalf of the assessee or any adjournment application has been filed. Moreover, the defects notified in the notice have not been rectified by the assessee. Hence, it is inferred that the assessee is not interested in prosecuting the appeal.

3.

Therefore, having regard to Rule 19(2) of ITAT Rules and following the decision of the Delhi Bench of the Tribunal in the case of Multiplan (India) Ltd. (38 lTD 320) and the judgment of the Hon’ble Madhya Pradesh High Court in the case of late Tukojirao Holkar (223 ITR 480), the appeal of the assessee is dismissed for want of prosecution.

4.

In the result, the appeal filed by the assessee is dismissed. Order pronounced on the 25th May, 2018 at Chennai.

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