ACHANTA RAMU,SIDDHANTAM vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX, , RAJAHMUNDRY

This appeal is filed by the assessee against the order of Principal Commissioner of Income Tax (Pr.CIT), Rajahmundry vide F.No.15/263/Pr/CIT, RJY/2018-19 dated 31.03.2019 arising out of the assessment order passed by the Assessing Officer (AO) for the Assessment Year (A.Y.) 2014-15.

In the instant case, coordinate bench of the Tribunal dismissed the appeal of the assessee ex-parte, vide it’s order No.I.T.A.336/Viz/2019 Achanta ERamu, West Godavari dated 23.08.2022, since there was no representation from assessee’s side. The assessee filed miscellaneous application, prayed for recalling the order and post the case for hearing by providing an opportunity of being heard to the assessee. Keeping in view, the principles of natural justice, the assessee’s case was recalled and posted for hearing on 23.01.2023. It is observed from the order sheet noting dated 23.01.2023, at the request of the Ld.AR, the case was adjourned to 23.03.2023. On 23.03.2023, the Ld.AR filed an affidavit that due to personal reasons he is withdrawing the Vakalat filed in this case. The series of events show that the assessee simply filed appeal before the Tribunal, but he is not interested in pursuing the case, as neither the assessee nor his representative was present on the designated dates, despite the notices were served on the assessee. In view of the above, we are inclined to dismiss the appeal of the assessee in-limine.

In the result, appeal filed by the assessee is dismissed in-limine.