KAMALAM SAMBAN ALAGIRI EDUCATIONAL AND CHARITABLE TRUST,CUDDALORE vs. ITO, CHENNAI

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ITA 147/CHNY/2017Status: DisposedITAT Chennai21 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 absence of the assessee and following a precedent, concluded that the assessee was not interested in pursuing the case. Therefore, the appeal was dismissed.

What were the facts?

The assessee did not appear before the Income Tax Appellate Tribunal for the hearing of their appeal. Despite receiving a notice, no authorized representative appeared on behalf of the assessee.

What were the issues?

The primary issue was the non-prosecution of the appeal by the assessee due to their absence during the hearing.

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(1)Show list

Detected automatically from the text. Citations are also linked where they appear in the judgment. The count shows how many other judgments on BharatTax rely on the same authority.

Income Tax Appellate Tribunal, ‘B’ (SMC

Before: SHRI ABRAHAM P. GEORGE]

For Respondent: Dr. B. Nischal, IRS, JCIT

आदेश / O R D E R

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

ITA No.147/Mds/2017 :- 2 -: 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) (Del), I dismiss the appeal filed by the assessee, for non- prosecution.

In the result, the appeal of the assessee is dismissed. 2.

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