M/s Aquasub Engineering v. The Principal Commissioner of Income-tax-2, Coimbatore
[Citation -2016-LL-1020-15]
| Citation | 2016-LL-1020-15 |
|---|---|
| Appellant Name | M/s Aquasub Engineering |
| Respondent Name | The Principal Commissioner of Income-tax-2, Coimbatore |
| Court | ITAT-Chennai |
| Relevant Act | Income-tax |
| Date of Order | 20/10/2016 |
| Assessment Year | 2011-12 |
| Judgment | View Judgment |
| Keyword Tags | information technology |
| Bot Summary: | During the course of hearing it was found that the appeal was earlier posted for hearing on 21.7.2016 and at the request of the ld. AR for the assessee, the hearing was adjourned to 18.10.2016. 2 -: ITA No. 929/16 We find that nobody representing assessee has appeared on the date of hearing nor any adjournment request has been received. From the conduct of the assessee it appears that the assessee is not interested in pursuing the appealsbefore the Tribunal. In these circumstances, as held by I.T.A.T., Delhi Bench in the case of CIT vs. Multiplan India Limited 38 ITD 320 that there may be various reasons for the assessee to remain absent at the time of hearing and one of the reasons might be absence to prosecute the 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. 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. In the result, the appeal of the assessee is dismissed. |