BUSINESS JETS INDIA PRIVATE LIMITED,CHENNAI vs. DCIT, CHENNAI

This appeal of the assessee is directed against the order of the Dispute Resolution Panel, Chennai, dated 12.12.2014 and pertains to assessment year 2010-11.

When this appeal was taken up for hearing, no one appeared on behalf of the assessee. Notice of hearing was issued to the assessee by RPAD. Acknowledgement made by the assessee for having received the notice has been filed in the appeal folder.

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 28.05.2015 when the appeal was taken up for hearing.

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