Loading judgment…
No AI summary yet for this case.
Income Tax Appellate Tribunal, “D” BENCH, CHENNAI
Before: SHRI N.R.S. GANESAN & SHRI S. JAYARAMAN
आदेश /O R D E R
PER S. JAYARAMAN, ACCOUNTANT MEMBER:
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
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.
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.
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.