M/S. KONGUNADU ARTS & SCIENCE COLLEGE COUNCIL,COIMBATORE vs. ITO, COIMBATORE

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ITA 2133/CHNY/2016Status: DisposedITAT Chennai11 January 2017AY 2011-122 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 dismissed the appeal filed by the assessee for non-prosecution. This decision was based on the principle that if an appellant fails to appear, the appeal can be dismissed.

What were the facts?

The assessee's appeal was listed for hearing, but no one appeared on behalf of the assessee despite proper notice. The tribunal inferred that the assessee was not interested in pursuing the case.

What were the issues?

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

AI-generated summary — verify with the full judgment below

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Income Tax Appellate Tribunal, ‘ C’ (SMC

Before: SHRI ABRAHAM P. GEORGE

For Respondent: Shri. Supriya Pal, IRS, JCIT

आदेश / O R D E R

1.

When this appeal was called up for hearing, none appeared on behalf of assessee. Despite issue of notice dated 25.10.2016 by RPAD to the address given in Form No.36, no authorized person had appeared on behalf of the assessee. In the circumstances, I am of the opinion that the assessee is not interested in prosecuting the case.

ITA No 2133/Mds/2016.. :- 2 -:

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.

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