SHIVA DISTILLERIES PRIVATE LIMITED,CHENNAI vs. DCIT, COIMBATORE

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ITA 1504/CHNY/2017Status: DisposedITAT Chennai03 January 2018AY 2013-143 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 assessee's appeal for non-prosecution as no one appeared on behalf of the assessee. However, the assessee can move for recall of the order if there was sufficient cause for non-appearance.

What were the facts?

The assessee, a manufacturer of Indian made Foreign liquor, filed an appeal against the disallowance made by the AO under Section 14A read with Rule 8D. The CIT(A) had dismissed the assessee's appeal.

What were the issues?

Whether the appeal should be dismissed for non-prosecution when the assessee fails to appear before the tribunal.

Which sections of the Income-tax Act were involved?

Section 14A

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

Hearing: 03.01.2018Pronounced: 03.01.2018

आदेश /O R D E R

PER S. JAYARAMAN, ACCOUNTANT MEMBER:

1.

The assessee filed this appeal against the order of Commissioner of Income Tax (Appeals)-1, Coimbatore in dated 31.03.2017 for assessment year 2013-14.

:-2-: ITA No. 1504/Mds/2017

2.

Shri Shiva Distilleries Private Limited, the assessee, a manufacturer of Indian made Foreign liquor. While making the assessment for assessment year 2013-14, the AO made a disallowance u/s. 14A r.w.r. 8D. Aggrieved, the assessee filed an appeal and the CIT(A) dismissed the appeal. Against the CIT(A) order, the assessee filed this appeal. At the time of hearing none appeared from the assessee, though the acknowledgement is on record.

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.

In the result, the assessee’s appeal is dismissed.

:-3-: ITA No. 1504/Mds/2017

Order pronounced on Wednesday, the 03rd day of January, 2018 at Chennai.

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