ANANTHI AGRO DEV (P) LTD.,CHENNAI vs. ACIT, CHENNAI

This appeal of the assessee is directed against the order of the Commissioner of Income Tax (Appeals)-II, Chennai, dated 24.02.2015 and pertains to assessment year 2008-09.

When the appeal was taken up for hearing, nobody appeared for the assessee. Notice of hearing was sent by registered post. However, the postal authorities returned the same with an endorsement “Door locked, unclaimed.” Hence, there is a presumption that the notice was served on 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 13.07.2017 when the appeal was taken up for hearing.

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