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Income Tax Appellate Tribunal, ‘C’ BENCH, CHENNAI
Before: SHRI N.R.S. GANESAN & SHRI A. MOHAN ALANKAMONY
आयकर अपीलीय अिधकरण, ‘सी’ �यायपीठ, चे�ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI �ी एन.आर.एस. गणेशन, �याियक सद�य एवं �ी ए. मोहन अलंकामणी, लेखा सद�य के सम� BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER आयकर अपील सं./ITA No. : 465/Mds/2017 िनधा�रण वष� / Assessment Year :2011-12 Smt. J. Seethalakshmi, The Deputy Commissioner of 51, Pillaimar Street, v. Income Tax, Aruppukottai – 626 101 Corporate Circle 2, Madurai PAN: AJGPS1003E (अपीलाथ�/Appellant) (��यथ�/Respondent) अपीलाथ� क� ओर से/Appellant by : None ��यथ� क� ओर से/Respondent by : Shri N. Madhavan, JCIT सुनवाई क� तारीख/Date of Hearing : 11.05.2017 घोषणा क� तारीख/Date of Pronouncement : 11.05.2017 आदेश /O R D E R PER N.R.S. GANESAN, JUDICIAL MEMBER:
This appeal of the assessee is directed against the order of the Principal Commissioner of Income Tax, Madurai dated 15.03.2016. The notice of hearing was issued to the assessee by RPAD and the registry has placed on record the proof of serving the notice of hearing. Inspite of notice by RPAD, no-one appeared for the assessee when the appeal is taken up for hearing. There may be various reasons for the assessee for not appearing before this Tribunal after receiving the notice of 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 sufficient cause on the part of the assessee for not appearing before this Tribunal on 11.05.2017, 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 11th May, 2017 at Chennai.