RAJAMOHAN,TRICHY vs. ITO, TRICHY

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.

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.

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.

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