M/S. RAM AGRO CHEMICALS INDUSTRIES LTD.,CHENNAI vs. ACIT, CHENNAI

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ITA 3102/CHNY/2016Status: DisposedITAT Chennai27 March 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 observed that the assessee was not interested in pursuing the appeal. Following established precedents, the Tribunal dismissed the appeal in limine.

What were the facts?

The assessee filed an appeal before the ITAT against the order of the CIT(A). Notice for hearing was sent to the assessee, which was duly served. However, no one appeared on behalf of the assessee on the date of hearing.

What were the issues?

The primary issue was the non-appearance of the assessee before the tribunal for the hearing of 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

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Income Tax Appellate Tribunal, ‘SMC’ ‘A’ BENCH, CHENNAI

Before: Shri A. Mohan Alankamony

Hearing: 27.03.2017

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)-3, Chennai dated 30.06.2016 in IT Appeal No.09/2007-08/CIT(A)-3 for the assessment year 2005-06 passed u/s.250(6) r.w.s.143(3) of the Act.

2.

In this appeal, notice for hearing was sent to the assessee by Registered Post with Acknowledgement Card intimating the assessee that the appeal is fixed for hearing on 27.03.2017. The notice was served to the assessee on 14.02.2017. However, on

3.

In view of the above, I am 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.

4.

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

Order pronounced in the open court on the 27th March, 2017.

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