PUBLIC HEALTH AND WELFARE SOCIETY,CHENNAI vs. DDIT, CHENNAI

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ITA 1120/CHNY/2015Status: HeardITAT Chennai11 November 2015AY 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 as the assessee failed to appear. However, the assessee can move for recall of the order if sufficient cause for non-appearance is shown.

What were the facts?

The assessee's appeal was listed for hearing multiple times. Despite being notified and the counsel having noted the hearing date, no one appeared on behalf of the assessee for the final hearing.

What were the issues?

Whether an appeal should be dismissed for non-prosecution when the assessee fails to appear for the hearing despite proper 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, “B” BENCH, CHENNAI

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

Hearing: 11.11.2015Pronounced: 11.11.2015

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)-17, Chennai, dated 27.02.2015 and pertains to assessment year 2010-11.

2.

The appeal of the assessee was posted for hearing on 03.08.2015 and notice was served on the assessee. When the appeal was taken up for hearing on 03.08.2015, the Ld.counsel for the assessee requested for adjournment. Accordingly, the appeal was adjourned to 11.11.2015. The Ld.counsel made an endorsement on the file after taking note of the date of hearing.

3.

When the appeal was taken up for hearing today, no one appeared for the assessee even though the Ld.counsel for the assessee has taken note of hearing date.

4.

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 non-appearing before this Tribunal on 11.11.2015 when the appeal was taken up for hearing.

5.

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

Order pronounced in the open court on 11th November, 2015 at Chennai.

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