HARVEY HEART HOSPITAL LIMITED,CHENNAI vs. ACIT, CHENNAI

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ITA 798/CHNY/2015Status: DisposedITAT Chennai24 June 2015AY 2007-083 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, citing the assessee's failure to appear. The assessee can apply for 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. However, no one appeared on behalf of the assessee on the scheduled date.

What were the issues?

Whether the appeal should be dismissed for non-prosecution due to the assessee's absence during 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, “C” BENCH, CHENNAI

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

For Respondent: Shri A.V. Sreekanth, JCIT
Hearing: 24.06.2015Pronounced: 24.06.2015

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)-19, Chennai, dated 31.12.2014 and pertains to assessment year 2007-08. notice of hearing was served by RPAD and the registry has placed on record the postal acknowledgement received from the assessee as proof of service of notice. Inspite of that, no one appeared for the assessee when the appeal was taken up for hearing on 24.06.2015.

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 non-appearing before this Tribunal on 24.06.2015 when the appeal was taken up for hearing.

4.

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

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