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Income Tax Appellate Tribunal, ‘D’ BENCH, CHENNAI
Before: SHRI N.R.S. GANESAN & SHRI A. MOHAN ALANKAMONY
आदेश /O R D E R
PER N.R.S. GANESAN, JUDICIAL MEMBER:
This appeal of the assessee is directed against the order of the Commissioner of Income Tax (Appeals), Salem, dated 31.12.2013 and pertains to assessment year 2003-04.
The appeal was fixed for various dates for final disposal.
Finally, the appeal was fixed for hearing on 09.03.2016 and notice for hearing was served on the assessee by RPAD. The Registry has placed on record the postal acknowledgement as proof of service of notice on the assessee. In spite of receipt of the notice, No one appeared for the assessee when the appeal was 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 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 his non-appearance before this Tribunal on 09.03.2016 when the appeal was taken up for hearing.
With the above observation, the appeal of the assessee is dismissed.
Order pronounced in the open court on 9th March, 2016 at Chennai.