V.JAISANKAR,CHENNAI vs. ACIT, CHENNAI

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ITA 884/CHNY/2016Status: DisposedITAT Chennai13 June 2016AY 2010-113 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 dismissed the appeal for non-prosecution due to the assessee's absence. The assessee can seek 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 RPAD. However, the assessee failed to appear before the tribunal on the scheduled date.

What were the issues?

Whether an appeal should be dismissed for non-prosecution when the assessee fails to appear after due notice.

Which sections of the Income-tax Act were involved?

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

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, A / S M C BENCH, CHENNAI

Before: SHRI N.R.S. GANESAN

Hearing: 13.06.2016Pronounced: 13.06.2016

आदेश /O R D E R

1.

This appeal of the assessee is directed against the order of the Commissioner of Income Tax (Appeals) -5, Chennai, dated 03.02.2016 and pertains to assessment year 2010-11.

2.

The appeal was fixed for hearing on 13.06.2016. The notice of hearing was served on the assessee by RPAD and the Registry has placed on record the postal acknowledgement as proof of service of notice on the assessee. Even after the service of said notice by RPAD, the assessee has not chosen to appear before this Tribunal when the appeal was taken up for hearing on 13.06.2016.

3.

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 the 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 not appearing before this Tribunal on 13.06.2016 when the appeal was taken up for hearing.

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