NEW LIFE INDIA,TIRUNELVELI vs. CIT, MADURAI

The appeal of the assessee is directed against the order of the Commissioner of Income Tax-II, Madurai, dated 22.07.2014, 1961 (in short 'the Act').

The appeal of the assessee was fixed for hearing on 01.01.2015. However, the same was adjourned to 07.04.2015 and the notice was issued by RPAD. When the appeal was taken up for hearing on 07.04.2015, no one appeared for the assessee.

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 07.04.2015 when the appeal was taken up for hearing.

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