Bank Of Ceylon, Chennai vs Assessee
- CitationI.T.A. No.518/Mds/2015
Ratio decidendi
The rule this decision rests on
The appeal was dismissed for want of prosecution: the assessee did not appear and did not seek an adjournment, and the Tribunal concluded from this that the assessee was not interested in prosecuting the appeal. Where an appellant neither appears on the date fixed for hearing nor files an adjournment petition, the Tribunal may infer that the appellant is not interested in prosecuting the appeal and dismiss it for want of prosecution.
Written by Miss Lucy from the judgment below, not taken from a headnote.
Judgment
As delivered
M/s. Bank of Ceylon, The Deputy Director of Income 20/21, Casa Major Road, Vs Tax, New No.2, Zerart Garden II lane, International Taxation -I, Egmore, Chennai Chennai 600 008
[PAN: AAACB 2218C] (अपीलाथ'/Appellant) ("(यथ'/Respondent)
अपीलाथ क ओर से / Appellant by : None यथ क ओर से / Respondent by : Shri. N. Madhavan, IRS, JCIT.
सन ु वाई क तार ख/Date of hearing : 16.04.2015 घोषणा क तार ख /Date of Pronouncement : 16.04.2015
आदे श / O R D E R
PER CHANDRA POOJARI, ACCOUNTANT MEMBER
This appeal filed by assessee is directed against the order of
the Commissioner of Income Tax (Appeals)-16, Chennai, dated
20.01.2015 for the assessment year 2010-2011.
:- 2 -: I.T.A.No.518/Mds/2015.
2. This case was fixed for hearing on 16th April, 2015 vide notice
dated 19th March, 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 in the open court at the time of hearing on Thursday, the 16th of April, 2015 at Chennai
Sd/- Sd/-
(च ला नागे "साद ) (चं पज ू ार ) (CHALLA NAGENDRA PRASAD) (CHANDRA POOJARI) या#यक सद य/ JUDICIAL MEMBER लेखा सद य/ ACCOUNTANT MEMBER चे#नई/Chennai. $दनांक/Dated:16.04.2015. KV
आदे श क त'ल(प अ)े(षत/Copy to: 1. अपीलाथ /Appellant 2. यथ / Respondent 3. आयकर आयु+त (अपील)/CIT(A) 4. आयकर आयु+त/CIT 5. (वभागीय त न.ध/DR
6. गाड फाईल/GF.
:- 3 -: I.T.A.No.518/Mds/2015.
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