DONG-A INDIA AUTOMOTIVE PVT LIMITED,KANCHEEPURAM vs. ACIT, CHENNAI

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ITA 83/CHNY/2016Status: DisposedITAT Chennai09 March 2016AY 2008-093 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal observed that the assessee's absence indicated a lack of interest in pursuing the appeals. Following precedents, the Tribunal dismissed the appeals in limine.

What were the facts?

The assessee filed appeals against orders passed by the CIT(A) under sections 271BA and 250 of the Income Tax Act. Despite receiving a notice, the assessee did not appear for the hearing.

What were the issues?

Whether the appeal should be dismissed due to the assessee's non-appearance despite proper notice. The assessee's right to file a recall petition if sufficient cause is shown for non-appearance.

Which sections of the Income-tax Act were involved?

Section 271BA,Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘C’ BENCH, CHENNAI

Before: SHRI CHANDRA POOJARI & SHRI G. PAVAN KUMAR

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

PER G. PAVAN KUMAR, JUDICIAL MEMBER:

The appeals filed by the assessee are directed against

different orders of the Commissioner of Income-tax (Appeals)-1,

Chennai dt 15.09.2015 for the above assessment years passed

ITA No.83 & 84/Mds/2016. :- 2 -:

u/s.271BA and 250 of the Income Tax Act, 1961 (herein after

referred to as ‘the Act’).

2.

During the course of hearing, we found that notice Dated

18.01.

2016 was sent by RPAD and served on the assessee on 11.02.2016 evident from the postal acknowledgement placed on 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 ITA No.134/Mds/2011, 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 said date of hearing.

ITA No.83 & 84/Mds/2016. :- 3 -:

. In the result, the appeals of the assessee in ITA No.83 & 3. 84/Mds/2016 are dismissed

Order pronounced on Wedne ay, the 09th day of March, 4. 2016, at Chennai. (चं" पूजार") (जी. पवन कुमार) (G. PAVAN KUMAR) (CHANDRA POOJARI) "या"यक सद"य/JUDICIAL MEMBER लेखा सद"य /ACCOUNTANT MEMBER

चे"नई/Chennai "दनांक/Dated: 09.03.2016 KV

आदेश क" ""त"ल"प अ"े"षत/Copy to: 1. अपीलाथ"/Appellant 3. आयकर आयु"त (अपील)/CIT(A) 5. "वभागीय ""त"न"ध/DR 2. ""यथ"/Respondent 4. आयकर आयु"त/CIT 6. गाड" फाईल/GF

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