AKAMAI CONSTRUCTION PVT. LTD. vs. ACIT, SAMBALPUR
What did the Tribunal hold?
The Tribunal inferred 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 against the CIT(A)'s order. Notices sent to the assessee were returned unserved. The assessee did not appear for the hearing nor filed an adjournment application.
What were the issues?
The primary issue was the non-appearance of the assessee and the lack of interest shown in pursuing the appeal.
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, CUTTACK BENCH, CUTTACK
Before: S/SHRI N.S SAINI & PAVAN KUMAR GADALE
Per N.S.Saini, AM This is an appeal filed by the assessee against the order of the CIT(A)-Cuttack, dated 27.2.2015 for the assessment year 2010-2011. 2. The notice of hearing dated 21.6.2017 sent to the assessee fixing
the hearing on 2.8.2017 by Speed Post was returned back unserved by the postal authorities. No other address has been furnished by the assessee to serve the notice of hearing. Hence, on 2.8.2017, the Bench
directed to issue the notice of hearing through ld D.R. fixing the hearing
on 28.8.2017. On 28.8.2017, when the matter was called for hearing, no one appeared on behalf of the assessee nor any application for adjournment was filed. From the above, we infer that the assessee is not Asse ssment Year :
The order continues below.
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