S & S GOODS PRIVATE LIMITED,CHENNAI vs. ACIT, CHENNAI

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ITA 3380/CHNY/2016Status: DisposedITAT Chennai07 February 2017AY 2012-132 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 concluded that the assessee was not interested in pursuing the appeal. Consequently, the appeal was dismissed in limine.

What were the facts?

The assessee filed an appeal before the ITAT for the assessment year 2012-13. Notice of hearing was sent to the assessee, but no one appeared on their behalf, nor was an adjournment requested.

What were the issues?

The primary issue was the non-appearance of the assessee for the hearing, indicating a lack of interest in prosecuting the appeal.

AI-generated summary — verify with the full judgment below

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

Before: Shri A. Mohan Alankamony

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 25.10.2016 and it pertains to assessment year 2012-13.

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 07.02.2017. However, at the time of hearing, none appeared on behalf of the assessee, nor any request for adjournment was received.

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 TukojiraoHolkar (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 7th February, 2017.

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