N.V. RANGANATHAN,CHENNAI vs. ITO, NON CORPORATE WARD -2(3), CHENNAI

PDF · subscribers
ITA 2259/CHNY/2017Status: DisposedITAT Chennai26 March 2018AY 2008-093 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 dismissed the appeal for non-prosecution due to the assessee's failure to appear. However, the assessee can apply for recall of the order if there was sufficient cause for their absence.

What were the facts?

The assessee's appeal was adjourned at their representative's request. Despite being aware of the adjourned date, the assessee failed to appear before the tribunal for the hearing.

What were the issues?

The primary issue was the assessee's non-appearance before the tribunal, leading to the dismissal of the appeal for want of prosecution.

Which sections of the Income-tax Act were involved?

Rule 24 of Income Tax (Appellate Tribunal) Rules, 1963

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘B’ SMC BENCH, CHENNAI

Before: SHRI N.R.S. GANESAN

For Respondent: Shri B. Sahadevan, JCIT
Hearing: 26.03.2018Pronounced: 26.03.2018

आदेश /O R D E R

1.

This appeal of the assessee is directed against the order of the Commissioner of Income Tax (Appeals)-2, Chennai, dated 31.03.2017 and pertains to assessment year 2008-09.

2.

The appeal of the assessee was posted on 18.01.2018 and it was adjourned to 26.03.2018 at the request of the Ld. representative for the assessee. The Ld. representative also has taken note of the date of adjournment. Inspite of that, the assessee did not appear before this Tribunal when the appeal was taken up for hearing today.

3.

There may be various reasons for the assessee for not appearing before this Tribunal when the appeal was taken up for hearing. One of the reasons, presumably, the assessee may not be interested in prosecuting its appeal. Whatever may be the reason, by keeping the proviso to Rule 24 of Income Tax (Appellate Tribunal) Rules, 1963, in mind, the appeal of the assessee is dismissed for non-prosecution. However, it is made clear that it is open to the assessee to move to this Tribunal for recall of this order provided there was sufficient cause on the part of the assessee for non-appearing before this Tribunal on 26.03.2018 when the appeal was taken up for hearing.

Recent GST High Court judgments

Search GST case law →