K.MOORTHY,CHENNAI vs. ITO, RAMANATHAPURAM

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ITA 607/CHNY/2015Status: DisposedITAT Chennai26 May 2015AY 2005-20063 pages
AI SummaryDismissed

What did the Tribunal hold?

The tribunal observed that the assessee was not interested in prosecuting the appeal. Relying on previous judgments, the tribunal decided to dismiss the appeal.

What were the facts?

The assessee filed an appeal against the order of the CIT(A). The notice of hearing was served on the assessee, but neither the assessee nor their representative appeared before the tribunal. No adjournment petition was filed.

What were the issues?

The primary issue was the non-prosecution of the appeal by the assessee despite proper service of notice.

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 V. DURGA RAO

For Respondent: Shri P. Radhakrishnan, JCIT
Hearing: 26.05.2015Pronounced: 26.05.2015

आदेश /O R D E R

PER CHANDRA POOJARI, ACCOUNTANT MEMBER

1.

This appeal by the assessee is directed against the order of the Commissioner of Income-tax(Appeals) dated 31.1.2014.

- - 2 ITA 607/15

2.

The notice of hearing has been issued to the assessee by RPAD to the address given in the memo of appeal. In spite of service of notice, neither the assessee appeared nor any adjournment petition was filed by him. In our opinion, the assessee is not interested in prosecuting this appeal. Accordingly, placing reliance on the order of the Delhi Bench of the Tribunal in the case of CIT v. Multiplan India P. Ltd., reported in 38 ITD 320 and the judgment of the Madhya Pradesh High Court in the case of Late Tukojirao Holkar (223 ITR 480), we are inclined to dismiss this appeal.

3.

In the result, the appeal filed by the assessee is dismissed. Order pronounced on Tuesday, the 26th of May, 2015 at Chennai.

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