SHYAMALA GUNASEKAR,CHENNAI vs. ITO, CHENNAI

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ITA 1147/CHNY/2016Status: DisposedITAT Chennai06 October 2016AY 2009-103 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, in accordance with Rule 24 of the Income Tax (Appellate Tribunal) Rules, 1963, dismissed the appeal for non-prosecution. However, the assessee was given the liberty to move the Tribunal for recall of the order if sufficient cause for non-appearance was shown.

What were the facts?

The assessee's appeal was listed for hearing, and notice was duly served via registered post. Despite receiving the notice, the assessee did not appear before the Tribunal. The Tribunal considered the possibility that the assessee might not be interested in pursuing the appeal further.

What were the issues?

Whether the appeal should be dismissed for non-prosecution when the assessee fails to appear after due notice. The possibility of recalling the order upon showing sufficient cause was also considered.

Which sections of the Income-tax Act were involved?

Rule 24 of the Income Tax (Appellate Tribunal) Rules, 1963

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘C’ BENCH, CHENNAI

Before: SHRI N.R.S. GANESAN & SHRI A. MOHAN ALANKAMONY

For Respondent: Shri A.V.Sreekanth, JCIT
Hearing: 06.10.2016Pronounced: 06.10.2016

आदेश /O R D E R

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

1.

This appeal of the assessee is directed against the order of the CIT(A) -13, Chennai dated 19.11.2015 and pertains to Assessment Year 2009-10.

2.

The notice of hearing was served on the assessee by R.P.A.D. The Registry placed on record the postal acknowledgement as a proof of service of notice. In spite of receipt of notice by R.P.A.D., the assessee chooses not to appear before this Tribunal either in person or through authorized representative.

3.

There may be various reasons for the assessee for not appearing before this Tribunal on 06.10.2016 when the appeal was taken up for hearing. One of the reasons, presumably, the assessee may not be interested in prosecuting this appeal any further. Whatever may be the reason, by keeping the provisions to Rule 24 of the Income Tax (Appellate Tribunal) Rules, 1963, in mind, the appeal of the assessee is dismissed for non-prosecution. However, it is made clear that it is open to the assessee to move this Tribunal for recall of this order provided there is sufficient cause on the part of the assessee for not appearing before this Tribunal on 06.10.2016 when the appeal was taken up for hearing.

4.

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

Order pronounced on 06th October, 2016 at Chennai.

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