D.S.MADAIASWAMY,SALEM vs. ITO, SALEM

PDF · subscribers
ITA 625/CHNY/2014Status: DisposedITAT Chennai09 March 2016AY 2003-043 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal, considering the assessee's non-appearance and Rule 24 of the Income Tax (Appellate Tribunal) Rules, 1963, dismissed the appeal for non-prosecution. The assessee can apply for recall if sufficient cause is shown.

What were the facts?

The assessee's appeal was scheduled for final disposal on multiple dates. Despite receiving notice via RPAD, the assessee failed to appear for the hearing.

What were the issues?

Whether the appeal should be dismissed due to the assessee's non-appearance for the hearing.

Which sections of the Income-tax Act were involved?

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

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘D’ BENCH, CHENNAI

Before: SHRI N.R.S. GANESAN & SHRI A. MOHAN ALANKAMONY

For Respondent: Dr. Milind Madhukar Bhusari, CIT
Hearing: 09.03.2016Pronounced: 09.03.2016

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 Commissioner of Income Tax (Appeals), Salem, dated 31.12.2013 and pertains to assessment year 2003-04.

2.

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.

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 his non-appearance before this Tribunal on 09.03.2016 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 9th March, 2016 at Chennai.

Recent GST High Court judgments

Search GST case law →