BACHI SHOES LTD.,VELLORE vs. ACIT, VELLORE

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ITA 349/CHNY/2017Status: DisposedITAT Chennai14 February 2018AY 2012-132 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 prosecuting the appeal. Following precedent, the appeal was dismissed for non-prosecution.

What were the facts?

The assessee, M/s. Bachi Shoes Ltd, filed an appeal before the ITAT. When the appeal was called for hearing, neither the assessee nor their representative appeared, and no adjournment request was received.

What were the issues?

The primary issue was the assessee's failure to appear and prosecute their appeal before the tribunal.

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, ‘ D’ BENCH : CHENNAI

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

आदेश / O R D E R PER ABRAHAM P. GEORGE, ACCOUNTANT MEMBER When the appeal was called up for hearing, nobody representing the assessee appeared nor has any adjournment request been received. Hence, it is inferred that the assessee is not interested in prosecuting the appeal. Following the decision of the Delhi Bench of

1.

ITA No. 349/2018 :- 2 -: 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.

2.

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

Order pronounced on fourteen, the 14th day of February, 2018, at Chennai.

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