S.KANNAGI,CHENNAI vs. ACIT, CHENNAI

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ITA 1594/CHNY/2015Status: DisposedITAT Chennai04 July 2017AY 2005-062 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 pursuing the appeal. Therefore, the appeal was dismissed in limine.

What were the facts?

The assessee's appeal was filed against the order of the CIT(A) for the assessment year 2005-06. The assessee's representative sought an adjournment on a previous date. However, on the scheduled hearing date, no one appeared on behalf of the assessee.

What were the issues?

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

Which sections of the Income-tax Act were involved?

Section 250(6),Section 143(3)

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, ‘SMC’ ‘A’ BENCH, CHENNAI

Before: Shri A. Mohan Alankamony

Hearing: 04.07.2017

आदेश / O R D E R

1.

This appeal by the assessee is directed against the order passed by the Ld. Commissioner of Income Tax (Appeals)-4, Chennai dated 26.03.2015 in for the assessment year 2005-06 passed u/s.250(6) r.w.s.143(3) of the Act.

2.

On the earlier occasion dated 24.04.2017 the Ld. AR had sought adjournment vide her letter dated 18.04.2017 and the same was granted. Further both the parties were intimated in the open court regarding the next date of hearing which was fixed on 04.07.2017. However, on the said date, none appeared on behalf

3.

In view of the above, I’m 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), I 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 appeal of the assessee is dismissed.

Order pronounced in the open court on the 04th July, 2017.

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