M/S. TEEYAM LEATHERS,CHENNAI vs. ACIT, CHENNAI

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ITA 2174/CHNY/2016Status: DisposedITAT Chennai11 January 2017AY 2003-042 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 prosecuting the case. Following precedent, the appeal was dismissed for non-prosecution.

What were the facts?

The assessee's appeal was adjourned at their request. When the case was called again, neither the assessee nor their representative appeared, nor was any adjournment request received.

What were the issues?

The primary issue was the dismissal of the appeal due to the assessee's failure to appear and prosecute the case.

AI-generated summary — verify with the full judgment below

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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 05.01.2017 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 circumstances, I am of the opinion that the assessee is not interested

ITA No. 2174/Mds/2016. :- 2 -: 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.

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