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 seek recall of the order if there was a sufficient cause for non-appearance.

The assessee's appeal was scheduled for hearing, but the notice sent by registered post was returned as 'unclaimed'. 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 after proper notice.

Swati Gupta vs ITO | ITAT Chennai 2017

Income Tax Appellate Tribunal, ‘D’ BENCH, CHENNAI

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

Hearing: 16.05.2017Pronounced: 16.05.2017

आयकर अपीलीय अिधकरण, ‘डी’ �यायपीठ, चे�ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI �ी एन.आर.एस. गणेशन, �याियक सद�य एवं �ी एस जयरामन, लेखा सद�य केसम� BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI S. JAYARAMAN, ACCOUNTANT MEMBER आयकर अपील सं./ITA No. 689/Mds/2017 िनधा�रण वष� / Assessment Year : 2008-09 Smt. Swati Gupta, The Income Tax Officer, 140, Flat No.27, II Floor, v. Non Corporate Ward 2(4), Luz Ginza Shanti Vihar Complex, Chennai. Mylapore, Chennai – 600 004. PAN: AHIPG2509D (अपीलाथ�/Appellant) (��यथ�/Respondent) अपीलाथ� क� ओर से/Appellant by : None ��यथ� क� ओर से/Respondent by : Smt. Sumathi Venkatraman, JCIT सुनवाई क� तारीख/Date of Hearing : 16.05.2017 घोषणा क� तारीख/Date of Pronouncement : 16.05.2017 आदेश /O R D E R आदेश आदेश आदेश PER N.R.S. GANESAN, JUDICIAL MEMBER:

This appeal of the assessee is fixed for hearing on 16.05.2017 and notice of hearing was issued by RPAD. The postal authorities returned the notice of hearing with the endorsement ‘unclaimed’. There may be various reasons for the assessee for not claiming the registered letter after intimation by the postal authorities. One of the reason presumably, the assessee may not be interested in prosecuting this appeal any further. No one appeared for the assessee when the appeal is taken up for hearing. This Tribunal has no machinery to trace out the assessee and serve the notice. 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 that the assessee is at liberty to move this Tribunal for recall of this order provided there was a sufficient cause on the part of the assessee for not appearing before this Tribunal on 16.05.2017, 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 16th May, 2017 at Chennai.

SWATI GUPTA,CHENNAI vs. ITO, CHENNAI

What did the Tribunal hold?

What were the facts?

What were the issues?

Which sections of the Income-tax Act were involved?

Recent GST High Court judgments