RAJAMOHAN,TRICHY vs. ITO, TRICHY

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ITA 2198/CHNY/2014Status: DisposedITAT Chennai15 February 2017AY 2007-20083 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, following the proviso to Rule 24 of the Income Tax (Appellate Tribunal) Rules, 1963, dismissed the appeals for non-prosecution. The assessee can move for recall if sufficient cause for non-appearance is shown.

What were the facts?

The assessee's appeals were listed for hearing before the ITAT. Despite proper service of notice, the assessee or their representative did not appear for the hearing.

What were the issues?

Whether the appeals should be dismissed for non-prosecution when the assessee fails to appear for the hearing.

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 [CAMP: MADURAI

Before: SHRI N.R.S. GANESAN & SHRI ABRAHAM P. GEORGE

For Respondent: Shri Shiva Srinivas, JCIT
Hearing: 15.02.2017Pronounced: 15.02.2017

आदेश /O R D E R

PER N.R.S. GANESAN, JUDICIAL MEMBER:

1.

All the three appeals of the assessee are directed against the respective orders of the Commissioner of Income Tax (Appeals), Tiruchirapalli, for the assessment year 2007-08.

2.

When the appeals were taken up for hearing, no one appeared for the assessee even though the notice of hearing was served on the assessee by Speed Post.

3.

There may be various reasons for the assessee for not appearing before this Tribunal when his appeals were taken up for hearing. One of the reasons, presumably, the assessee may not be interested in prosecuting the appeals. Whatever may be the reason, by keeping the proviso to Rule 24 of Income Tax (Appellate Tribunal) Rules, 1963, in mind, the appeals of the assessee are dismissed for non-prosecution. However, it is made clear that it is open to the assessee to move to this Tribunal for recall of this order provided there was sufficient cause on the part of the assessee for non-appearing before this Tribunal on 15.02.2017 when the appeals were taken up for hearing.

4.

With the above observation, all the appeals of the assessee are dismissed.

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