MRS. K. SHYAMALA,CHENNAI vs. ITO, CHENNAI

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ITA 3162/CHNY/2016Status: DisposedITAT Chennai08 February 2017AY 2010-112 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, considering the absence of the assessee and the lack of interest in pursuing the appeal, dismissed the appeal in limine. This decision was based on precedents from other High Courts.

What were the facts?

The assessee filed an appeal before the ITAT for the assessment year 2010-11. Notice of hearing was sent to the assessee, but no one appeared on their behalf, nor was any adjournment requested.

What were the issues?

The primary issue was whether the appeal should be dismissed due to the assessee's non-appearance and lack of prosecution.

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(2)Show list

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

Before: Shri A. Mohan Alankamony

Hearing: 08.02.2017

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)-4 dated 19.09.2016 and it pertains to assessment year 2010-11.

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 08.02.2017. 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 8th February, 2017.

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