L.LINGAVAN,CHENNAI vs. ITO, CHENNAI

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ITA 359/CHNY/2017Status: DisposedITAT Chennai13 June 2017AY 2009-102 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 filed an appeal before the ITAT against the order of the CIT(A). The appeal was barred by 189 days and no condonation petition was filed. No one appeared on behalf of the assessee on the hearing date.

What were the issues?

Whether the appeal should be dismissed for non-prosecution and delay without a condonation petition.

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’ ‘B’ BENCH, CHENNAI

Before: Shri A. Mohan Alankamony

Hearing: 13.06.2017

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)-7, Chennai dated 31.05.2016 in for the assessment year 2009-10 passed u/s.250(6) r.w.s.143(3) of the Act.

2.

In this appeal, notice of hearing was sent to the assessee by Registered Post with Acknowledgement Card intimating the assessee that the appeal is fixed for hearing on 13.06.2017.

However, on 13.06.2017, none appeared on behalf of the 2 assessee, nor any request for adjournment was received. Further the appeal is barred by 189 days and condonation petition is also not filed.

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 13th June, 2017.

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