R.RANGASAMY,COIMBATORE vs. ACIT, COIMBATORE

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ITA 3319/CHNY/2016Status: DisposedITAT Chennai26 April 2017AY 2011-122 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, considering the non-appearance of the assessee, concluded that the assessee was not interested in pursuing the case. Following precedent, the appeal was dismissed for non-prosecution.

What were the facts?

The assessee failed to appear before the Income Tax Appellate Tribunal despite receiving a notice. No authorized person appeared on behalf of the assessee for the hearing.

What were the issues?

Whether the appeal should be dismissed due to the assessee's non-appearance and lack of prosecution.

AI-generated summary — verify with the full judgment below

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Income Tax Appellate Tribunal, ‘C’ (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. Despite issue of notice to the address given in Form No.36, no authorized person has appeared on behalf of the assessee. In the circumstances, I am of the opinion that the assessee is not interested in prosecuting the case. Following the decision of the ITA No. 3319/Mds/2016 :- 2 -:

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 on Wednesday, the 26th day of April, 2017, at Chennai.

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