SRINIVASA RAO MAGESH,CHENNAI vs. ITO NON CORPORATE WARD 12(1), CHENNAI

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ITA 2492/CHNY/2017Status: DisposedITAT Chennai21 November 2017AY 2014-153 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 proviso to Rule 24 of the Income Tax (Appellate Tribunal) Rules, 1963, dismissed the appeal for non-prosecution. The assessee can move for recall if there is sufficient cause for non-appearance.

What were the facts?

The assessee's appeal was listed for hearing before the ITAT. No one appeared on behalf of the assessee on the date of hearing.

What were the issues?

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

Which sections of the Income-tax Act were involved?

Rule 24 of Income Tax (Appellate Tribunal) Rules, 1963

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘A’ BENCH, CHENNAI

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

For Respondent: Shri AR.V. Sreenivasan, JCIT
Hearing: 21.11.2017Pronounced: 21.11.2017

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)-13, Chennai, dated 28.08.2017 and pertains to assessment year 2014-15.

2.

When the appeal was taken up for hearing on 21.11.2017, no one appeared for the assessee. 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 his 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 21.11.2017 when the appeal was taken up for hearing.

4.

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

Order pronounced in the open court on 21st November, 2017 at Chennai.

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