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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 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.
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.
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.
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.