OFF LIMITS,CHENNAI vs. DCIT, CHENNAI

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ITA 1872/CHNY/2016Status: DisposedITAT Chennai08 September 2016AY 2012-20133 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, noting the assessee's absence and lack of interest in pursuing the appeal, dismissed the appeal in limine. The assessee was granted liberty to file a recall petition with sufficient cause for non-appearance.

What were the facts?

The assessee's appeal was filed against an order of the Commissioner of Income-tax (Appeals). During the hearing, neither the assessee nor their representative appeared, nor was any adjournment request received.

What were the issues?

The primary issue was the assessee's non-appearance before the tribunal for the hearing of their appeal.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 250

AI-generated summary — verify with the full judgment below

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Income Tax Appellate Tribunal, ‘A’ BENCH, CHENNAI

Before: SHRI CHANDRA POOJARI & SHRI G. PAVAN KUMAR

For Respondent: Shri. Shiva Srinivas, IRS, JCIT

आदेश / O R D E R PER G. PAVAN KUMAR, JUDICIAL MEMBER:

1.

The appeal filed by the assessee is directed against order of the Commissioner of Income-tax (Appeals)-2, Chennai in dated 11.03.2016 for the assessment year

ITA No.1872/2016 :- 2 -:

2012-2013 passed u/s.143(3) and 250 of the Income Tax Act, 1961 (herein after referred to as ‘the Act’).

2.

During the course of hearing, we find that nobody representing assessee has appeared nor any adjournment request has been received. From the conduct of the assessee it appears that the assessee is not interested in pursuing the appeal before the Tribunal.

In these circumstances, as held by I.T.A.T., Delhi Bench in the case of CIT vs. Multiplan India (P) Limited 38 ITD 320 that there may be various reasons for the assessee to remain absent at the time of hearing and one of the reasons might be absence to prosecute the appeal and also following decision of the Co-ordinate bench of the Tribunal in the case of Helios and Matheson Information Technology Limited vs ITO in dated 05.07.2011, we hereby dismiss the appeal in limine. However, we make it clear that the assessee is at liberty to file a petition to recall this order provided convincing/sufficient cause be explained for non appearance on the ITA No.1872/2016 :- 3 -: said date of hearing.

In the result, the appeal of the assessee is dismissed. 3.

Order pronounced on Thursday, the 8th day of September, 2016, at Chennai.

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