ETHIRAJ SELVAM,CHENNAI vs. ACIT NON CORPORATE CIRCLE 6, CHENNAI

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ITA 1706/CHNY/2017Status: DisposedITAT Chennai05 April 2018AY 2013-142 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 precedent, the appeal was dismissed for non-prosecution.

What were the facts?

The assessee filed an appeal before the ITAT. A notice for the hearing was sent to the assessee, but no one appeared on their behalf. The assessee was not present at the time of the hearing.

What were the issues?

The primary issue was the non-appearance of the assessee despite proper notice, leading to the dismissal of the appeal for want of prosecution.

AI-generated summary — verify with the full judgment below

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Income Tax Appellate Tribunal, ‘A’ BENCH : CHENNAI

Before: SHRI N.R.S. GANESAN & SHRI ABRAHAM P. GEORGE]

आदेश / O R D E R

PER ABRAHAM P. GEORGE, ACCOUNTANT MEMBER During the course of hearing, we find that a notice dated 14.02.2018 was sent / served on the assessee on 15.02.2018, informing the date of hearing. Postal acknowledgement is available on record. Despite notice, at the time of hearing, none has appeared on behalf of the assessee. Hence, it is inferred that the assessee is not

ITA No. 1706/Mds/2017. :- 2 -: 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.

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

Order pronounced in the open court on Monday, the 19th day of March, 2018, at Chennai.

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