K.SURESH,CHENNAI vs. ITO, THANJAVUR

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ITA 2511/CHNY/2014Status: DisposedITAT Chennai13 July 2016AY 2009-103 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 absence of the assessee and inferring lack of interest, dismissed the appeals. This was done in line with a precedent set by the Delhi Bench of the Tribunal.

What were the facts?

The assessee filed three appeals before the ITAT against orders passed by the CIT(A) for the assessment year 2009-10. Nobody appeared on behalf of the assessee when the appeals were called for hearing.

What were the issues?

Whether the appeals should be dismissed in limine due to the non-appearance of the assessee. The core issue is the consequence of the assessee's failure to prosecute their appeals.

Which sections of the Income-tax Act were involved?

Section 271A,Section 271B,Section 271(1)(c),Section 250

AI-generated summary — verify with the full judgment below

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Income Tax Appellate Tribunal, “D” BENCH, CHENNAI

Before: SHRI N.R.S.GANESAN & SHRI A.MOHAN ALANKAMONY

Hearing: 07.05.2015

आदेश / O R D E R

PER A.MOHAN ALANKAMONY , ACCOUNTANT MEMBER:

1.

These three appeals are filed by the Assessee, aggrieved by the separate orders of the Learned Commissioner of Income Tax(A), Tiruchirapalli passed under sections 271A, 271B & 271(1)(c) respectively read with section 250 of the Act in ITA No.99/2012-13/CIT(A)/Try and ITA No.100/2012-13/CIT(A)/Try, all dated 18.07.2014 and for the assessment year 2009-10.

2.

When the three appeals were taken up for hearing, nobody appeared on behalf of the assessee to pursue the appeals. Therefore, we are of the opinion that the assessee is not interested in conducting the cases, hence following the decision of the Delhi Bench of the Tribunal in the case of C.I.T. vs. Multiplan (India) Ltd.(38 ITD 320) (Del.), we hereby dismiss both the appeals filed by the assessee in limine.

3.

In the result, the three appeals filed by assessee are dismissed.

Order pronounced in the open court after conclusion of hearing on 7th May, 2015 .

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