SRI VIJAYARAM HIRE PURCHASE AND LEASING FINANCE (P) LTD.,ATTUR vs. ACIT, SALEM

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ITA 1499/CHNY/2017Status: DisposedITAT Chennai03 January 2018AY 2012-133 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, considering the assessee's absence and the proviso to Rule 24 of the Income Tax (Appellate Tribunal) Rules, 1963, dismissed the appeal for non-prosecution. 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 scheduled for hearing, and notice was duly served via registered post. Despite receiving the notice, the assessee failed to appear before the tribunal for the hearing.

What were the issues?

The primary issue was the assessee's non-appearance for the scheduled hearing of their appeal.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘D’ BENCH, CHENNAI

Before: SHRI N.R.S. GANESAN & SHRI S. JAYARAMAN

For Respondent: Ms. S. Vijayaprabha, JCIT
Hearing: 03.01.2018Pronounced: 03.01.2018

आदेश /O R D E R

PER N.R.S. GANESAN, JUDICIAL MEMBER:

1.

This appeal of the assessee is directed against the order of the Commissioner of Income Tax (Appeals), Salem, dated 30.03.2017 and pertains to assessment year 2012-13.

2.

The appeal of the assessee was fixed for hearing on 03.01.2018 and the notice of hearing was served on the assessee by RPAD. The Registry has placed on record the postal acknowledgement as proof of service of notice on the assessee.

Inspite of receipt of notice by RPAD, the assessee chose to remain absent when the appeal was taken up for hearing.

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 03.01.2018 when the appeal was taken up for hearing.

4.

With the above observation, the appeal of the assessee is dismissed.

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