LIVE CONNECTIONS SOFTWARE P LTD.,CHENNAI vs. ITO (OSD), CHENNAI

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ITA 1249/CHNY/2015Status: DisposedITAT Chennai25 January 2017AY 2004-052 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 appeal was not being diligently prosecuted by the assessee. Consequently, the appeal was dismissed for want of prosecution.

What were the facts?

The assessee filed an appeal with a delay of 28 days. Despite multiple adjournments to allow the filing of a condonation petition, the assessee failed to do so. The Tribunal noted the assessee's lack of seriousness in prosecuting the appeal.

What were the issues?

The primary issue was the dismissal of the appeal due to the assessee's failure to file a condonation petition for the delay in filing the appeal and lack of prosecution.

Which sections of the Income-tax Act were involved?

Rule 19(2) of ITAT Rules

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, ‘C’ (SMC

Before: SHRI ABRAHAM P. GEORGE]

For Respondent: Shri. Ashish Tripathi, IRS, JCIT

आदेश / O R D E R This appeal has been filed by the assessee with a delay of 28 days.

Though the delay was notified to the assessee as early as 10.06.2015, no condonation petition has been filed so far. The case was adjourned nine times, so as to enable the assessee to file condonation petition.

Still the assessee has not filed the condonation petition. In such circumstances, I am of the opinion that assessee is not serious in ITA No.1249/Mds/15 :- 2 -: prosecuting the appeal. Therefore, having regard to Rule 19(2) of ITAT Rules and following the decision of the Delhi Bench of the Tribunal in the case of Multiplan (India) Ltd. (38 ITD 320) and the judgment of the Hon’ble Madhya Pradesh High Court in the case of late Tukojirao Holkar (223 ITR 480), the appeal of the assessee is dismissed for want of prosecution.

In the result, the appeal of the assessee is dismissed. 2.

Order pronounced on Wednesday, the 25th January, 2017, at Chennai.

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