SIVASUNDARA NADAR SIVAPERUMAL,CHENNAI vs. DCIT, CHENNAI

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ITA 1333/CHNY/2017Status: DisposedITAT Chennai01 August 2017AY 2010-20112 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 the lack of any request for adjournment, concluded that the assessee was not interested in pursuing the appeal. Consequently, the appeals were dismissed.

What were the facts?

The assessee filed multiple appeals against the order of the CIT(A) for various assessment years. Notice for hearing was sent to the assessee, but no one appeared on their behalf, nor was an adjournment requested.

What were the issues?

Whether the appeal should be dismissed in limine due to the assessee's non-appearance and lack of interest in pursuing the case.

Which sections of the Income-tax Act were involved?

Section 250(6),Section 271B

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

Hearing: 01.08.2017

O R D E R PER A. MOHAN ALANKAMONY, AM: These appeals by the assessee are directed against the order passed by the Ld. Commissioner of Income Tax (Appeals)-2, Chennai dated 24.03.2017 in & 174/CIT(A)-2/2015- 16 for the assessment years 2007-08 to 2010-11 & 2012-13 passed u/s.250(6) r.w.s. 271B of the Act.

2.

In these appeals, 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 01.08.2017. The 2 to 1334/Mds/2017 notice was served to the assessee on 07.06.2017. However, on 01.08.2017, none appeared on behalf of the assessee, nor any request for adjournment was received.

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 dismiss the appeal in limine. The Registry is hereby directed to dispatch this order to the assessee within a period of 7 days from this day.

4.

In the result, the appeals of the assessee are dismissed.

Order pronounced in the open court on the 01st August, 2017.

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