Loading judgment…
No AI summary yet for this case.
Income Tax Appellate Tribunal, ‘A’ BENCH, CHENNAI
Before: SHRI N.R.S. GANESAN & SHRI A. MOHAN ALANKAMONY
आदेश /O R D E R
PER N.R.S. GANESAN, JUDICIAL MEMBER:
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 2009-10.
The notice of hearing was issued to the assessee by RPAD to the address given by the assessee at col.No.10 of Form 36.
However, the postal authorities returned the same with an endorsement “No such person”. This Tribunal has no machinery to trace out the correct address of the assessee to service notice.
Whenever there is a change of address, it is for the assessee to inform the Registry so that the notice can be sent to the correct address. In the absence of any details regarding address of the assessee before this Tribunal, it is very difficult to serve the notice.
One of the reasons for not intimating the registry about change of address, presumably that the assessee may not be interested in prosecuting the 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 not appearing before this Tribunal on 11.12.2017 when the appeal was taken up for hearing.
With the above observation, the appeal of the assessee is dismissed.
Order pronounced in the open court on 11th December, 2017 at Chennai.