NEW LIFE INDIA,TIRUNELVELI vs. CIT, MADURAI

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ITA 2696/CHNY/2014Status: DisposedITAT Chennai07 April 20153 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 due to the assessee's absence. However, the assessee can move to recall the order if there is sufficient cause for non-appearance.

What were the facts?

The assessee's appeal was filed against the order rejecting registration under Section 12AA of the Income-tax Act. The appeal was scheduled for hearing, but the assessee did not appear.

What were the issues?

The primary issue was the assessee's failure to prosecute their appeal before the Tribunal, leading to its dismissal.

Which sections of the Income-tax Act were involved?

Section 12AA

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “A” BENCH, CHENNAI

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

Hearing: 07.04.2015Pronounced: 07.04.2015

आदेश /O R D E R

PER N.R.S. GANESAN, JUDICIAL MEMBER:

1.

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').

2.

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.

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 07.04.2015 when the appeal was taken up for hearing.

4.

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

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