AMARAVATHI SRI VENKATESA PAPER MILLS LTD.,TIRUPPUR vs. DCIT, TIRUPPUR

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ITA 3113/CHNY/2016Status: DisposedITAT Chennai14 March 2017AY 2006-072 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, noting the absence of the assessee and the lack of any request for adjournment, concluded that the assessee was not interested in pursuing the appeal. Consequently, the appeal was dismissed.

What were the facts?

The assessee filed an appeal before the ITAT. Notice of hearing was duly served, but no one appeared on behalf of the assessee on the scheduled date, nor was any adjournment requested.

What were the issues?

Whether an appeal should be dismissed in limine due to the non-appearance of the appellant and the absence of an adjournment request.

AI-generated summary — verify with the full judgment below

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Income Tax Appellate Tribunal, ‘A’ BENCH, CHENNAI

Before: SHRI A.MOHAN ALANKAMONY & SHRI G. PAVAN KUMAR

Hearing: 14.03.2017

आदेश / O R D E R

Per A. Mohan Alankamony, AM:-

1.

This appeal by the assessee is directed against the order passed by the Ld. Commissioner of Income Tax (Appeals)-3, Coimbatore dated 22.08.2016 in IT Appeal No.191/15-16 for the assessment year 2006-07.

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 14.03.2017. The

3.

In view of the above, we are 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), we dismiss the appeal in limine.

4.

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

Order pronounced in the open court on the 14th March, 2017.

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