S 1211 AYYAMPERUMAMPATTY PACCS LTD.,CHENNAI vs. ITO, SALEM

This appeal of the assessee is directed against the order of the Commissioner of Income Tax (Appeals), Salem, dated 08.03.2016 and pertains to assessment year 2011-12.

The appeal of the assessee was fixed for hearing on 02.08.2016. Despite the service of notice, no one appeared for the assessee when the appeal was taken up for hearing. The Registry has placed on record the postal acknowledgement as proof of service of notice on the assessee. Even after receipt of notice, no one appeared for the assessee when the appeals were taken up for hearing.

There may be various reasons for the assessee for not appearing before this Tribunal when the appeal was taken up for hearing. One of the reasons, presumably, the assessee may not be interested in prosecuting its appeal. Whatever may be the reason, by keeping the proviso to Rule 24 of 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 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 02.08.2016 when the appeal was taken up for hearing.

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