K.S.SRIDHAR,CHENNAI vs. ITO, CHENNAI

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ITA 3249/CHNY/2016Status: PendingITAT Chennai15 February 2017AY 2007-20082 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's appeal was filed for assessment year 2007-08 and was barred by 145 days. Notice of hearing was returned unserved, and no one appeared on behalf of the assessee. The appeal fees were also not remitted correctly.

What were the issues?

The primary issue was the non-prosecution of the appeal by the assessee due to lack of appearance, delay, and improper fee payment.

AI-generated summary — verify with the full judgment below

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Income Tax Appellate Tribunal, ‘SMC’ ‘C’ 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)-15, Chennai dated 25.04.2016 in and it pertains to assessment year 2007-08.

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, but the same was returned un-served. Moreover, on 15.02.2017, none appeared on behalf of the assessee, nor any request for adjournment was received. Further the appeal is barred by 145 days. On perusing the file it is also noticed that the assessee has not remitted appeal fees since the amount of Rs.10,000/- is paid under the head “Tax on regular assessment”.

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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