INDRA DEVI CHHALLANI,CHENNAI vs. ITO NON CORPORATE WARD 4(2), CHENNAI

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ITA 2163/CHNY/2017Status: DisposedITAT Chennai04 January 2018AY 2014-152 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 pursuing the appeal. Consequently, the appeal was dismissed for non-prosecution.

What were the facts?

The assessee's appeal was called for hearing, but neither the assessee nor their representative appeared. No request for adjournment was received.

What were the issues?

Whether the appeal should be dismissed due to the assessee's non-appearance and lack of prosecution.

AI-generated summary — verify with the full judgment below

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Income Tax Appellate Tribunal, ‘B’ (SMC

Before: SHRI ABRAHAM P. GEORGE]

For Respondent: Shri. B. Sagadevan, IRS,JCIT

आदेश / O R D E R

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 the Tribunal in the case of CIT v. Multiplan (India) Ltd. (38 ITD 320)

ITA No.2163 /Mds/2017 :- 2 -: (Del), I dismiss the appeal filed by the assessee, for non-prosecution. In the result, the appeal of the assessee is dismissed. 2. Order pronounced on Thursday, the 4th day of January, 2018, at Chennai.

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