NAGARAJAN MUTHIAH,TIRUNELVELI vs. ITO, CHENNAI

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ITA 1840/CHNY/2016Status: DisposedITAT Chennai15 February 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 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 for AY 2011-12. The appeal was barred by three days, and no condonation application was filed. No one appeared on behalf of the assessee on the hearing date.

What were the issues?

Whether the appeal should be dismissed due to the appellant's non-appearance and failure to file a condonation application for the delay.

AI-generated summary — verify with the full judgment below

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

Before: Shri A. Mohan Alankamony

Hearing: 15.02.2017

आदेश / O R D E R

1.

This appeal by the assessee is directed against the order passed by the Commissioner of Income Tax (Appeals)-16, Chennai dated 04.03.2016 in and it pertains to assessment year 2011-12.

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 15.02.2017. However, on 15.02.2017, none appeared on behalf of the assessee, nor any request for adjournment was received. Further the appeal is barred by three days and condonation application is also not filed.

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 15th February, 2017.

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