THE KRISHNAPURAM SILK AND COTTON WEAVERS CO-OP. PRODUCTION & SALE SOCIETY LTD.,MADURAI vs. ITO, MADURAI

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ITA 2264/CHNY/2016Status: DisposedITAT Chennai23 May 2017AY 2011-122 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, citing Rule 24 of the Income Tax (Appellate Tribunal) Rules, 1963. However, the assessee was given the option to move for recall if there was a reasonable cause for non-appearance.

What were the facts?

The assessee's appeal was listed for hearing, but no one appeared on behalf of the assessee despite proper service of notice. The Tribunal presumed the assessee might not be interested in pursuing the appeal further.

What were the issues?

Whether the appeal should be dismissed for non-prosecution due to the assessee's absence, and if there are grounds for recall.

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

Hearing: 23.05.2017Pronounced: 23.05.2017

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)-2, Madurai dated 21.04.2016 and pertains to the assessment year 2011-12. The notice of hearing was issued to the assessee by RPAD and the registry has placed on record the postal acknowledgement as proof of serving the notice of hearing on the assessee. When the appeal is taken up for hearing on 2 23.05.2017, no-one appeared for the assessee even though notice of hearing was served by RPAD. There may be various reasons for the assessee for not appearing before this Tribunal on 23.05.2017 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 in view the proviso to Rule 24 of Income Tax (Appellate Tribunal) Rules, 1963, this appeal of the assessee is dismissed for non-prosecution.

2.

However it is made clear 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 23.05.2017, 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 23rd May, 2017 at Chennai.

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