Saturday, January 10, 2015

Where none was present on behalf of assessee, neither any adjournment was sought, appeals filed by assessee was to be dismissed

IT: Where none was present on behalf of assessee, neither any adjournment was sought, appeals filed by assessee was to be dismissed
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[2014] 51 taxmann.com 536 (Chandigarh - Trib.)
IN THE ITAT CHANDIGARH BENCH 'A'
Susham Singla
v.
Assistant Commissioner of Income-tax*
T.R. SOOD, ACCOUNTANT MEMBER
AND MS. SUSHMA CHOWLA, JUDICIAL MEMBER
IT APPEAL NOS. 915 TO 921 (CHD.) OF 2013
[ASSESSMENT YEARS 2001-02 TO 2007-08]
JUNE  5, 2014
Section 253 of the Income-tax Act, 1961 read with rule 19(2) of the Income-tax (Appellate Tribunal) Rules, 1962 - Appellate Tribunal - Appeals to (Dismissal of) - Assessment years 2001-02 to 2007-08 - Whether, where none was present on behalf of assessee for hearing, neither any adjournment was sought, appeals filed by assessee was to be dismissed keeping in view provisions of rule 19(2) of Income-tax (Appellate Tribunal) Rules - Held, yes [Paras 6 & 7] [In favour of revenue]

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