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

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.

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.

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