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

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.

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.

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.