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

PDF · subscribers
ITA 930/CHNY/2015Status: DisposedITAT Chennai28 May 2015AY 2010-113 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal, considering the non-appearance of the assessee, dismissed the appeal for non-prosecution. 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 before the ITAT. Despite receiving a notice through RPAD, no one appeared on behalf of the assessee 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?

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

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: Shri Joe Sebastian, CIT
Hearing: 28.05.2015Pronounced: 28.05.2015

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 Dispute Resolution Panel, Chennai, dated 12.12.2014 and pertains to assessment year 2010-11.

2.

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.

Inspite of that, no one appeared for the assessee when the appeal was taken for hearing on 28.05.2015.

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 28.05.2015 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 28th May, 2015 at Chennai.

Recent GST High Court judgments

Search GST case law →