MASCON GLOBAL LTD.,CHENNAI vs. ACIT, CHENNAI

PDF · subscribers
ITA 3/CHNY/2012Status: DisposedITAT Chennai13 April 2015AY 2007-082 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 to dismiss the appeal for want of prosecution. The assessee's appeal was consequently dismissed.

What were the facts?

The assessee's appeal was fixed for hearing, but neither an adjournment petition was filed nor did anyone attend on behalf of the assessee. The Tribunal noted the assessee's lack of interest in pursuing the appeal.

What were the issues?

The primary issue was the assessee's failure to prosecute their appeal, leading to its dismissal.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 144C(8),Section 92CA(3)

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(1)Show list

Detected automatically from the text. Citations are also linked where they appear in the judgment. The count shows how many other judgments on BharatTax rely on the same authority.

Income Tax Appellate Tribunal, “D” BENCH, CHENNAI

Before: SHRI CHANDRA POOJARI & SHRI CHALLA NAGENDRA PRASAD

For Respondent: Shri. N. Rengaraj, IRS, CIT
Hearing: 13.04.2015

आदेश / O R D E R

PER CHANDRA POOJARI, ACCOUNTANT MEMBER This appeal by the assessee is directed against the order of the Assistant Commissioner of Income Tax, Company Circle-IV I.T.A.No.03/Mds/2012. :- 2 -:

1.

(1),Chennai, dated 28.10.2011 for the assessment year 2007-2008, passed u/s.143(3) r.w.s. 144C(8) (92CA (3)) of the Act. 2. This case was fixed for hearing on 13th April, 2015 vide notice dated 6th January, 2015. The assessee neither filed any adjournment petition nor anybody attended on behalf of the assessee. In view of this, we are of the opinion that the assessee is not interested in prosecuting the appeal.

3.

Therefore, following the decision of the Delhi Bench of the Tribunal in the case of Multiplan (India) Limited (38 ITD 320), we are inclined to dismiss the appeal for want of prosecution

4.

In the result, the appeal filed by the assessee is dismissed Order pronounced on Monday, the 13th day of April, 2015, at Chennai.

More judgments on Section 144C(8)

All 45 judgments and leading authorities on Section 144C(8) →

Recent GST High Court judgments

Search GST case law →