R.DHANALAKSHMI,CHENNAI vs. ITO, CHENNAI

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ITA 1147/CHNY/2017Status: DisposedITAT Chennai30 June 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 held that the assessee was not interested in prosecuting the case and dismissed the appeal for non-prosecution.

What were the facts?

The assessee did not appear for the hearing of the appeal. The notice sent by registered post was returned as unclaimed.

What were the issues?

Whether the appeal should be dismissed for non-prosecution when the assessee fails to appear for the hearing.

AI-generated summary — verify with the full judgment below

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Income Tax Appellate Tribunal, ‘A’ (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. Notice for hearing issued to the assessee by registered post was returned as unclaimed. 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)

ITA No.1147/Mds/2017 :- 2 -:

(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 on Thursday, 29th June, 2017, at Chennai.

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