NAMBIAR SREE VIDHYA,THE NILGIRIS vs. DCIT, OOTACAMUND

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ITA 962/CHNY/2017Status: DisposedITAT Chennai16 January 2018AY 2013-20142 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, noting the absence of the assessee and inferring lack of interest, dismissed the appeal in limine. This decision was based on a precedent from the Delhi Bench of the Tribunal.

What were the facts?

The assessee's appeal was listed for hearing before the Income Tax Appellate Tribunal. Nobody appeared on behalf of the assessee to pursue the appeal.

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, “A” BENCH, CHENNAI

Before: SHRI N.R.S. GANESAN & SHRI, M. BALAGANESH

आदेश /O R D E R

PER M. BALAGANESH, ACCOUNTANT MEMBER:

1.

This appeal of the assessee arises out of the order of the ld Commissioner of Income Tax (Appeals)-3, Coimbatore in 16 dated 10.11.2016.

2.

When the appeal was taken up for hearing, nobody appeared on behalf of the assessee to pursue the appeal. 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 ITA No.962/Mds./2017 :- 2 -:

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 the 16th January, 2018.

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