ACIT, CHENNAI vs. EVERONN EDUCATION LTD., CHENNAI

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ITA 1975/CHNY/2015Status: DisposedITAT Chennai05 March 2018AY 2007-083 pages

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

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted that both parties were not interested in prosecuting the appeals. Therefore, the appeals filed by both the assessee and the Revenue were dismissed for non-prosecution.

What were the facts?

The assessee company was under liquidation, and notices were served on the Official Liquidator. Neither the assessee nor the Revenue appeared for the hearing.

What were the issues?

The primary issue was the non-prosecution of appeals by both the assessee and the Revenue, leading to their dismissal.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘ A’ BENCH : CHENNAI

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

आदेश / O R D E R

PER N.R.S. GANESAN, JUDICIAL MEMBER: All these above eight appeals filed by the Assessee and the Revenue are directed against the respective orders of Ld.CIT(A)- 6, Chennai. Therefore, we heard all the appeals together, disposed off the same by this common order.

2.

Since the assessee-company is under liquidation, notice of hearing was served on the Official Liquidator by RPAD, and the posted acknowledgement is placed on record by the Registry.

3.

The Senior Standing Counsel appearing for the Revenue is not present and no application for adjournment was also filed. In those circumstances, it appears both the assessee and the Revenue are not interested in prosecuting the appeals any further. Therefore, both the appeals of the assessee and the Revenue are dismissed for non-prosecution. However, it is made clear that both the assessee and the Revenue are at liberty to move this Tribunal for recalling of this order provided there is a reasonable cause for non-appearing before this Tribunal today, when the appeal is taken up for hearing. With the above ,1946 & 1974 to :- 3 -: 1979/CHNY/2015 observation, the appeals of the assessee and the Revenue are dismissed.

4.

In the result, all the appeals filed by the assessee and the Revenue are dismissed.

Order pronounced in the open court on 05th March, 2018, at Chennai.

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