SATHYA MARKETING SERVICES,CHENNAI vs. DCIT, NON CORPORATE CIRCLE-2, CHENNAI

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ITA 2169/CHNY/2017Status: DisposedITAT Chennai05 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 noted that the assessee did not appear for the hearing despite receiving notice. Following precedent, the Tribunal decided to dismiss the appeal in limine.

What were the facts?

The assessee filed an appeal against an order of the Commissioner of Income Tax (Appeals). The appeal was listed for hearing, but no one appeared on behalf of the assessee.

What were the issues?

Whether the appeal should be dismissed due to the non-appearance of the assessee.

AI-generated summary — verify with the full judgment below

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Income Tax Appellate Tribunal, ‘ B’ BENCH : CHENNAI

Before: SHRI ABRAHAM P GEORGE & SHRI DUVVURU RL REDDY

आदेश / O R D E R PER ABRAHAM P GEORGE, ACCOUNTANT MEMBER

1.

This is an appeal filed by the assessee against an order dated 27.06.2017 of Commissioner of Income Tax (appeals)-2, Chennai-34 for Assessment Year 2012-13.

ITA No.2169/Mds./2017 :- 2 -:

2.

When the appeal was taken up for hearing on 05.02.2018, nobody appeared on behalf of the assessee to pursue the appeal, despite notice being issued to it. Therefore, we are of the opinion that the assessee is not interested in conducting the case, hence following the decision of the Delhi Bench of the Tribunal in the case of C.I.T. vs. Multiplan (India) Ltd.(38 ITD 320) (Del.), we hereby dismiss the appeal filed by the assessee in limine.

3.

In the result, the appeal of assessee is dismissed.

Order pronounced in the open court after conclusion of hearing on 05th February, 2018.

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