M/S. RISHABH ENTERPRISES,CHENNAI vs. ITO, CHENNAI

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ITA 2210/CHNY/2016Status: DisposedITAT Chennai13 October 2016AY 2011-123 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. The assessee can apply for recall of the order if sufficient cause for non-appearance is shown.

What were the facts?

The assessee's appeal was scheduled for hearing, and notice was duly served via registered post with acknowledgment due. Despite receiving the notice, the assessee failed to appear before the tribunal on the scheduled date.

What were the issues?

The primary issue was the assessee's failure to appear before the tribunal for the hearing of their appeal, leading to its dismissal for non-prosecution.

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, ‘B’ BENCH, CHENNAI

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

For Respondent: Shri Supriyo Pal, JCIT
Hearing: 13.10.2016Pronounced: 13.10.2016

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) -2, Chennai dated 31.03.2016 and pertains to Assessment Year 2011-12.

2.

The appeal was fixed for hearing on 13.10.2016 and the notice of hearing was served on the assessee by R.P.A.D. The Registry has placed on record the postal acknowledgement as a proof of notice of service on the assessee. Even after receipt of notice of hearing by R.P.A.D., the assessee has not chosen to appear before this Tribunal when the appeal was taken up for hearing.

3.

There may be various reasons for the assessee for not appearing before this Tribunal on 13.10.2016 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 13.10.2016 when the appeal was taken up for hearing.

4.

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

Order pronounced in the open court on 13th October, 2016 at Chennai.

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