VEE PEE ESTATE & HOTELS (P) LIMITED,PONDICHERRY vs. DCIT, PONDICHERRY

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ITA 474/CHNY/2017Status: DisposedITAT Chennai30 May 2017AY 2012-132 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 dismissed the appeal for non-prosecution due to the assessee's failure to appear. However, the assessee can move the Tribunal for recall of the order if there was a reasonable cause for their absence.

What were the facts?

The assessee's appeal was scheduled for hearing, but the notice of hearing was returned with an endorsement of 'insufficient address'. Consequently, no one appeared on behalf of the assessee during the hearing.

What were the issues?

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

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, ‘C’ BENCH, CHENNAI

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

Hearing: 30.05.2017Pronounced: 30.05.2017

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), 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.

2.

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.

3.

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

Order pronounced in the open court on 30th May, 2017 at Chennai.

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