M.MUTHUKUMAR,CHENNAI vs. ITO, CHENNAI

PDF · subscribers
ITA 197/CHNY/2016Status: DisposedITAT Chennai11 January 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 observed that the assessee was not interested in pursuing the appeal. Following precedent, the tribunal dismissed the appeal for non-prosecution.

What were the facts?

The assessee's appeal was listed for hearing on multiple occasions. On the scheduled date of hearing, neither the assessee nor their representative appeared before the tribunal.

What were the issues?

The primary issue was the non-appearance of the assessee, leading to the dismissal of the appeal for want of prosecution.

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(1)Show list

Detected automatically from the text. Citations are also linked where they appear in the judgment. The count shows how many other judgments on BharatTax rely on the same authority.

Income Tax Appellate Tribunal, ‘ B’ (SMC

Before: SHRI ABRAHAM P. GEORGE

For Respondent: Shri. Supriya Pal, IRS, JCIT

आदेश / O R D E R

1.

I found that the appeal was earlier posted for hearing on 13.10.2016 and at the request of the ld. Authorised Representative for the assessee, the case was adjourned to 09.01.2017 i.e. to-day.

When this appeal was called up for hearing, none appeared on behalf of the assessee nor any adjournment request was received. In the ITA No. 197/Mds/2016. :- 2 -: circumstances, I am of the opinion that the assessee is not interested in prosecuting the case. Following the decision of the Delhi Bench of the Tribunal in the case of CIT v. Multiplan (India) Ltd. (38 ITD 320) (Del), I dismiss the appeal filed by the assessee, for non-prosecution.

2.

In the result, the appeal filed by the assessee stands dismissed.

Order pronounced on Monday, the 9th January, 2017, at Chennai.

Recent GST High Court judgments

Search GST case law →