GURUPRAKASH HOTELS,CHENNAI vs. ACIT NON CORPORATE CIRCLE 1, CHENNAI

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ITA 2253/CHNY/2017Status: DisposedITAT Chennai05 February 2018AY 2011-122 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, considering the unserved notice and the adjournment, concluded that the assessee was not interested in pursuing the appeal. Consequently, the appeal was dismissed.

What were the facts?

The assessee's appeal was scheduled for hearing, but the notice was returned unserved with the remark 'no such party'. An adjournment was also received on the hearing date.

What were the issues?

Whether the appeal should be dismissed in limine due to the assessee's apparent lack of interest in pursuing it, as indicated by unserved notices and an adjournment.

Which sections of the Income-tax Act were involved?

Section 250(6),Section 143(3),Section 147

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(2)Show list

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Income Tax Appellate Tribunal, ‘A’ BENCH, CHENNAI

Before: SHRI N.R.S. GANESAN & SHRI A.MOHAN ALANKAMONY

For Respondent: Shri AR.V. Sreenivasan, JCIT
Hearing: 05.02.2018

आदेश / O R D E R

Per A. Mohan Alankamony, AM:-

1.

This appeal by the assessee is directed against the order passed by the Ld. Commissioner of Income Tax(Appeals)-2, Chennai dated 27.06.2017 in for the assessment year 2011-12 passed U/s.250(6) r.w.s 143(3) & 147 of the Act.

2.

In this appeal, notice for hearing was sent to the assessee by Registered Post with Acknowledgement Card intimating the assessee that the appeal is fixed for hearing on 05.02.2018, but the same was returned un-served stating ‘no such party’ in the address. Further, on 05.02.2018,

3.

In view of the above, we are of the considered opinion that the assessee is not interested in pursuing the appeal filed before this Tribunal. Hence, following the decision of the Delhi Bench in the case of CIT v. Multiplan India P. Ltd., reported in 38 ITD 320 and the judgment of the Hon'ble Madhya Pradesh High Court in the case of Late Tukojirao Holkar (223 ITR 480), we hereby dismiss the appeal in limine. The Registry is directed to dispatch this order to the assessee within a period of 7 days from this day.

4.

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

Order pronounced in the open court on the 5th February, 2018 at Chennai.

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