V.JAISANKAR,CHENNAI vs. ACIT, CHENNAI

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.

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.

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.