Ananthi Agro Dev (P) Ltd., CHENNAI V. ACIT, CHENNAI

ITA 1052/CHNY/2017

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 4111 (ITAT-CHENNAI)
• Duration Of Justice: 2 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-07-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2008-2009
• Appeal Filed On: 28-04-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: B SAGADEVAN

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH, CHENNAI ... , !, # !$ BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI S. JAYARAMAN, ACCOUNTANT MEMBER ./ ITA NO.1052/MDS/2017 & '& / ASSESSMENT YEAR : 2008-09 M/S ANANTHI AGRO DEV (P) LTD., B-3, CHELLA AVENUE, 20/21, DWARAKA COLONY, BRIDAVAN STREET, MYLAPORE, CHENNAI - 600 004. PAN : AAFCA 7703 E V. THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 3(4), CHENNAI. ()*/ APPELLANT) (+,)*/ RESPONDENT) )* - . / APPELLANT BY : NONE +,)* - . / RESPONDENT BY : SHRI B. SAGADEVAN, JCIT / - 0# / DATE OF HEARING : 13.07.2017 12' - 0# / DATE OF PRONOUNCEMENT : 13.07.2017 / O R D E R PER N.R.S. GANESAN, JUDICIAL MEMBER: THIS APPEAL OF THE ASSESSEE IS DIRECTED AGAINST T HE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS)-II, CHENNA I, DATED 24.02.2015 AND PERTAINS TO ASSESSMENT YEAR 2008-09. 2 I.T.A. NO.1052/MDS/17 2. WHEN THE APPEAL WAS TAKEN UP FOR HEARING, NOBODY APPEARED FOR THE ASSESSEE. NOTICE OF HEARING WAS S ENT BY REGISTERED POST. HOWEVER, THE POSTAL AUTHORITIES R ETURNED THE SAME WITH AN ENDORSEMENT DOOR LOCKED, UNCLAIMED. HENCE , THERE IS A PRESUMPTION THAT THE NOTICE WAS SERVED ON THE ASSES SEE. 3. THERE MAY BE VARIOUS REASONS FOR THE ASSESSEE FO R NOT APPEARING BEFORE THIS TRIBUNAL WHEN THE APPEAL WAS TAKEN UP FOR HEARING. ONE OF THE REASONS, PRESUMABLY, THE ASSES SEE MAY NOT BE INTERESTED IN PROSECUTING HIS APPEAL. WHATEVER MAY BE THE REASON, BY KEEPING THE PROVISO TO RULE 24 OF INCOME TAX (AP PELLATE TRIBUNAL) RULES, 1963, IN MIND, THE APPEAL OF THE A SSESSEE IS DISMISSED FOR NON-PROSECUTION. HOWEVER, IT IS MAD E CLEAR THAT IT IS OPEN TO THE ASSESSEE TO MOVE TO THIS TRIBUNAL FOR R ECALL OF THIS ORDER PROVIDED THERE WAS SUFFICIENT CAUSE ON THE PART OF THE ASSESSEE FOR NON-APPEARING BEFORE THIS TRIBUNAL ON 13.07.2017 WH EN THE APPEAL WAS TAKEN UP FOR HEARING. 4. WITH THE ABOVE OBSERVATION, THE APPEAL OF THE AS SESSEE IS DISMISSED. 3 I.T.A. NO.1052/MDS/17 ORDER PRONOUNCED IN THE OPEN COURT ON 13 TH JULY, 2017 AT CHENNAI. SD/- SD/- ( ! ) ( ... ) (S. JAYARAMAN) (N.R.S. GANESAN) # / ACCOUNTANT MEMBER /JUDICIAL MEMBER /CHENNAI, 4 /DATED, THE 13 TH JULY, 2017. KRI. - +056 76'0 /COPY TO: 1. )* /APPELLANT 2. +,)* /RESPONDENT 3. / 80 () /CIT(A)-19, CHENNAI. 4. / 80 / CIT, CENTRAL- 1, CHENNAI 5. 69 +0 /DR 6. :& ; /GF.