MARIMUTHU PARTHIBAN,CHENNAI vs. DCIT NCC-5, CHENNAI

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ITA 2653/CHNY/2017Status: PendingITAT Chennai24 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 due to non-rectification of defects and non-prosecution. Therefore, the appeal was dismissed.

What were the facts?

The assessee's appeal was listed for hearing, and a notice was sent pointing out defects. The assessee failed to rectify these defects or appear for the hearing.

What were the issues?

Whether an appeal should be dismissed for non-prosecution and failure to rectify defects pointed out by the Tribunal.

AI-generated summary — verify with the full judgment below

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Income Tax Appellate Tribunal, ‘A’ BENCH : CHENNAI

Before: SHRI ABRAHAM P. GEORGE & SHRI DUVVURU RL REDDY]

आदेश / O R D E R

PER ABRAHAM P. GEORGE, ACCOUNTANT MEMBER

1.

This appeal of the assessee is directed against an order dated 29.08.2017 of the ld. Commissioner of Income-tax (Appeals)-5, Chennai.

2.

We find that a notice dated 02.05.2018 was sent / served on the assessee on 11.05.2018, which pointed out various defects in the appeal. Date of hearing was also informed. However, such defects were not rectified nor did anybody appear on behalf of the assessee, when the appeal was called up for hearing today. Hence, it is inferred that the assessee is not interested in prosecuting the appeal. Following the decision of the Delhi Bench of the Tribunal in the case of CIT v. Multiplan (India) Ltd. (38 ITD 320) (Del), we dismiss the appeal filed by the assessee, for non-prosecution and non rectification of defects.

3.

In the result, the appeal of the assessee is dismissed.

Order pronounced on Thursday, the 24th day of May, 2018, at Chennai.

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