ASSR INFRASTRUCTURE PVT. LTD.,CHENNAI vs. ITO, CHENNAI

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ITA 3046/CHNY/2016Status: DisposedITAT Chennai25 January 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, following precedent, dismissed the appeal for non-prosecution. The assessee's failure to appear led to the dismissal of their appeal.

What were the facts?

The assessee failed to appear for the hearing of their appeal. A notice was duly served on the assessee, indicating their lack of interest in pursuing the case.

What were the issues?

The primary issue was the assessee's non-appearance and failure to prosecute their appeal before the tribunal.

AI-generated summary — verify with the full judgment below

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Income Tax Appellate Tribunal, ‘ C’ BENCH : CHENNAI

Before: SHRI ABRAHAM P. GEORGE & SHRI G. PAVAN KUMAR

आदेश / O R D E R

PER ABRAHAM P. GEORGE, ACCOUNTANT MEMBER:

1.

When this appeal was called up for hearing, none appeared on behalf of assessee. We find that a notice dated 13.12.2016 was served on the assessee on 14.12.2016 as it is evident from the postal

ITA No. 3046/Mds/2016 :- 2 -: acknowledgement placed on record. Hence, it is inferred that the assessee is not interested in prosecuting the appeal. Following the decision of the Delhi Bench of the Tribunal in the case of CIT v. Multiplan (India) Ltd. (38 ITD 320) (Del), we dismiss the appeal filed by the assessee, for non-prosecution.

2.

In the result, the appeal filed by the assessee stands dismissed Order pronounced in the open court at the time of hearing on Tuesday, the 17th January, 2017, at Chennai.

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