N.S.Rajeshwaran, The Nilgiris vs Assessee
- CitationITA No.361/11-12 passed under section 144
Ratio decidendi
The rule this decision rests on
The Tribunal's dismissal rests on the following reasoning: where, after notice of the hearing has been sent to the parties by registered post, the appellant fails to appear and no one appears on the appellant's behalf, the Tribunal may infer that the assessee is not interested in prosecuting the appeal and may dismiss it in limine, following the approach taken in C.I.T. v. Multiplan (India) Ltd. (38 ITD 320) (Del.).
Written by Miss Lucy from the judgment below, not taken from a headnote.
Judgment
As delivered
ी एन.आर.एस. गणेशन , या यक सद य एवं ी ए. मोहन अलंकामणी , लेखा सद य , के सम ।
BEFORE SHRI N.R.S.GANESAN, JUDICIAL MEMBER AND SHRI A.MOHAN ALANKAMONY, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A.Nos.456/Mds./2015 ASSESSMENT YEAR:2007-2008
Mr.N.S.Rajeshwaran, Income Tax Officer, 8/33,Nanjand village, Vs. Business Ward -I(1) Nanjanad Post, Ooty. The Nilgiris 643 004 PAN AGSPN 2154 L (अपीलाथ /Appellant) ( यथ /Respondent)
अपीलाथ! क" ओर से / Appellant by : None $%यथ! क" ओर से/Respondent by : Mr.A.V.Sreekanth, JCIT, D.R
सन ु वाई क" तार)ख/ Date of hearing : 22.06.2015 घोषणा क" तार)ख /Date of Pronouncement : 22.06.2015
आदे श / O R D E R PER A.MOHAN ALANKAMONY , ACCOUNTANT MEMBER:
This appeal is filed by the Assessee, aggrieved by the
order of the Learned Commissioner of Income Tax(A)-I, , Coimbatore,
dated 12.11.2014 in ITA No.361/11-12 passed under section 144
r.w.s. 250 of the Act.
2 ITA No.456 /Mds/15
2. When the appeal was taken up for hearing, nobody appeared
on behalf of the assessee to pursue the appeal despite parties being
informed by registered post. Therefore, we are of the opinion that the
assessee is not interested in conducting the case, 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 the
appeal filed by the assessee in limine.
3. In the result, the appeal of assessee is dismissed.
Order pronounced in the open court after conclusion of hearing
on the 22nd June, 2015.
Sd/- Sd/- (एन.आर.एस. गणेशन) (ए. मोहन अलंकामणी) (N.R.S.GANESAN) (A.MOHAN ALANKAMONY) Judicial Member Accountant Member Chennai,
Dated the 22nd June, 2015 .
K s sundaram.
Copy to: Assessee/AO/CIT (A)/CIT/D.R./Guard file
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