SANMAR ENGINEERING SERVICES LTD.,CHENNAI vs. ACIT, CHENNAI

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ITA 2302/CHNY/2016Status: DisposedITAT Chennai07 November 2016AY 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, following a precedent, decided that the assessee was not interested in pursuing the case. Therefore, the appeals were dismissed for non-prosecution.

What were the facts?

The assessee did not appear for the hearing of their appeals before the ITAT, despite proper notice. Consequently, the Tribunal had no representation from the assessee's side.

What were the issues?

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

AI-generated summary — verify with the full judgment below

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Income Tax Appellate Tribunal, ‘C’ BENCH : CHENNAI

Before: SHRI N.R.S. GANESAN & SHRI ABRAHAM P. GEORGE]

For Respondent: Shri. A.V.Sreekanth, IRS, JCIT

आदेश / O R D E R

PER ABRAHAM P. GEORGE, ACCOUNTANT MEMBER

1.

When these appeals were called up for hearing, none appeared on behalf of assessee. Despite issue of notices to the address given in Form No.36, no authorized person had appeared on behalf of the ITA Nos.2301 & 2302/2016. :- 2 -: assessee. In the circumstances, we are of the opinion that the assessee are 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), we dismiss these appeals filed by the assessee, for non-prosecution.

2.

In the result, the appeals filed by the assessee are dismissed Order pronounced on Monday, the 7th day of November, 2016, at Chennai.

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