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Income Tax Appellate Tribunal, ‘C’ BENCH, CHENNAI
Before: SHRI N.R.S. GANESAN & SHRI S. JAYARAMAN
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) -15, Chennai, dated 13.02.2017 and pertains to assessment year 2012-13.
This appeal was fixed for hearing on 06.07.2017. From 06.07.2017, the matter was adjourned to 13.09.2017. Shri N.
Purandaradas, the Ld. representative for the assessee, took note of the date of hearing and also made endorsement on the file. When the appeal was taken up for hearing on 13.09.2017, no one appeared for the assessee even though the date of hearing was taken note by the representative 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 13.09.2017 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 13th September, 2017 at Chennai.