LAKSHMI JAIN,CHENNAI vs. ITO NON CORPORATE WARD 11(5), CHENNAI

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ITA 2750/CHNY/2017Status: DisposedITAT Chennai12 April 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 decided to dismiss the appeal filed by the assessee. This decision was based on the assessee's non-appearance and lack of interest in prosecuting the case.

What were the facts?

The assessee did not appear for the hearing despite receiving a notice. The Tribunal noted that the assessee appeared to be uninterested in pursuing the case.

What were the issues?

The primary issue was the non-prosecution of the appeal by the assessee due to their absence.

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(1)Show list

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Income Tax Appellate Tribunal, ‘A’ (SMC

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

For Respondent: Shri. B.Sagadevan, IRS, JCIT

आदेश / O R D E R PER ABRAHAM P. GEORGE, ACCOUNTANT MEMBER When the appeal was called up for hearing, none appeared on behalf of assessee. Despite issue of notice to the address given in Form No.36, no authorized person had appeared on behalf of the assessee. In the circumstances, we are of the opinion that the

ITA No.2750 /2017 :- 2 -: assessee is not interested in prosecuting the case. 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.

In the result, the appeal of the assessee is dismissed. 2.

Order pronounced in the open court at the time of hearing on Tuesday, the 10th April, 2018 at Chennai.

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