Loading judgment…
No AI summary yet for this case.
Income Tax Appellate Tribunal, ‘C’ BENCH, CHENNAI
Before: SHRI N.R.S. GANESAN & SHRI S. JAYARAMAN
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), Puducherry dated 15.12.2016 and pertains to the assessment year 2012-13. This appeal of the assessee is fixed for hearing on 30.05.2017 and notice of hearing was issued by RPAD. The postal authorities returned the notice of hearing with the endorsement ‘insufficient address’. When the appeal is taken up
2 for hearing on 30.05.2017, no-one appeared for the assessee. There may be various reasons for the assessee for not appearing before this Tribunal on 30.05.2017 when the appeal is taken up for hearing. One of the reason presumably, the assessee may not be interested in prosecuting this appeal any further. Whatever may be the reason by keeping the proviso to Rule 24 of Income Tax (Appellate Tribunal) Rules, 1963, in mind, this appeal of the assessee is dismissed for non-prosecution.
However it is made clear that it is open to the assessee to move this Tribunal for recall of this order provided there was a reasonable cause on the part of the assessee for not appearing before this Tribunal on 30.05.2017, when the appeal is taken up for hearing.
With the above observation, the appeal of the assessee is dismissed.
Order pronounced in the open court on 30th May, 2017 at Chennai.