VIJAYAKUMAR (L/R OF P.N.PALANIVEL),CHENNAI vs. ITO, CHENNAI

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ITA 1115/CHNY/2017Status: DisposedITAT Chennai21 August 2017AY 2006-072 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 held that the assessee was not interested in prosecuting the case. Following precedent, the appeal was dismissed for non-prosecution.

What were the facts?

The assessee's appeal was filed belatedly without a condonation petition. Despite receiving notice, no authorized person appeared on behalf of the assessee for the hearing.

What were the issues?

The primary issue was the non-prosecution of the appeal by the assessee.

AI-generated summary — verify with the full judgment below

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Income Tax Appellate Tribunal, ‘B’ (SMC

Before: SHRI ABRAHAM P. GEORGE]

आदेश / O R D E R

1.

When the appeal was called up for hearing, none appeared on behalf of assessee. The appeal was filed belatedly, no condonotion petition was filed. Despite issue of notice to the address given in Form No.36, no authorized person had appeared on behalf of the assessee.

ITA No. 1115/Mds/2017 :- 2 -:

In the circumstances, I am of the opinion that the assessee is not interested in prosecuting the case. Following the decision of the Delhi Bench of the Tribunal in the case of CIT v. Multiplan (India) Ltd. (38 ITD 320) (Del), I dismiss the appeal filed by the assessee, for non- prosecution.

2.

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

Order pronounced in the open court on Monday, the 21st August of 2017, at Chennai.

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