Chandra Ramesh, CHENNAI V. DCIT, CHENNAI

ITA 1107/CHNY/2014

• Counselvise Citation: [2014] 140 COUNSELVISE.COM (IT) 81191 (ITAT-CHENNAI)
• Duration Of Justice: 5 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-10-2014
• Appeal Filed By: Assessee
• Bench Allotted: B
• Next Hearing Date: 08-10-2014
• Assessment Year: 2007-2008
• Appeal Filed On: 30-04-2014
• Court: TRIBUNAL
• Department Lawyers: C V PAVANA KUMAR
• Keywords: Reasonable cause

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, CHE NNAI . . . , !' , # $! % BEFORE DR. O.K. NARAYANAN, VICE PRESIDENT & SHRI VIKAS AWASTHY, JUDICIAL MEMBER . / I.T.A. NO. 1107/MDS/2014 / ASSESSMENT YEAR : 2007-08 MRS.CHANDRA RAMESH, 2, VIJAYA RAGHAVA ROAD, CHENNAI 600 017 [PAN: AAAPR 6582 L] ( '& /APPELLANT) VS DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-I, CHENNAI ( '('& /RESPONDENT) / APPELLANT BY : NONE / RESPONDENT BY : SHRI C.V.PAVANA KUMAR, JCIT / DATE OF HEARING : 08-10-2014 ! / DATE OF PRONOUNCEMENT : 08-10-2014 $) / O R D E R PER VIKAS AWASTHY, J.M: THE APPEAL HAS BEEN FILED BY THE ASSESSEE IMPUGNING THE ORDER OF THE COMMISSIONER OF INCOME TAX, APPEALS (C ENTRAL)-I, CHENNAI DATED 18-12-2013 FOR THE ASSESSMENT YEAR (A Y) 2007-08. 2. NOTICE OF THE APPEAL WAS SENT TO THE ASSESSEE TH ROUGH REGISTERED POST WITH ACKNOWLEDGMENT DUE (RPAD) AT T HE ADDRESS I.T.A. NO. 1107/MDS/2014 2 GIVEN IN FORM NO. 36. DESPITE SERVICE OF NOTICE, N ONE APPEARED ON BEHALF OF THE ASSESSEE/APPELLANT ON 08-07-2014 WHEN THE APPEAL WAS LISTED FOR HEARING FOR THE FIRST TIME. AGAIN, FRESH NOTICE WAS ISSUED TO THE ASSESSEE ON 21-07-2014 FOR TO-DAY I.E., ON 08-10-2014. TO-DAY CASE WAS CALLED SEVERAL TIMES. AGAIN, NEITHER THE ASSESSEE NOR ANY OF HER REPRESENTATIVE WAS PRES ENT TILL RISING OF THE BENCH. 3. WE ARE OF THE CONSIDERED OPINION THAT THE ASSE SSEE IS NOT INTERESTED IN PROSECUTING APPEAL BEFORE THE TRIBUNA L. HENCE, FOLLOWING THE DECISION OF DELHI BENCH OF THE TRIBU NAL IN THE CASE OF CIT V. MULTIPLAN INDIA P. LTD., REPORTED IN 38 ITD 320 AND THE JUDGMENT OF THE HON'BLE MADHYA PRADESH HIGH COURT I N THE CASE OF LATE TUKOJIRAO HOLKAR (223 ITR 480) , WE DISMISS THE APPEAL OF THE ASSESSEE FOR NON-PROSECUTION. 4. THE ASSESSEE IS AT LIBERTY TO FILE AN APPLICATIO N BEFORE THE TRIBUNAL FOR RESTORATION OF APPEAL AND HEARING ON M ERITS BY SHOWING REASONABLE CAUSE FOR HER FAILURE TO APPEAR BEFORE THE TRIBUNAL ON THE DATE FIXED. THE TRIBUNAL, IF SO SA TISFIED, MAY RECALL ITS ORDER AND RESTORE THE APPEAL TO ITS ORIGINAL NU MBER FOR HEARING ON MERITS. I.T.A. NO. 1107/MDS/2014 3 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS D ISMISSED FOR NON-PROSECUTION IN LIMINE. ORDER PRONOUNCED IN THE OPEN COURT AT THE TIME OF H EARING ON WEDNESDAY, THE 08 TH OCTOBER, 2014 AT CHENNAI. SD/- SD/- ( . . . ) ( !' ) (DR. O.K. NARAYANAN) (VIKAS AWAS THY) '#$ / VICE PRESIDENT % &' / JUDICIAL MEMBER (% /CHENNAI, )& /DATED: 08 TH OCTOBER, 2014 TNMM &* +,-, /COPY TO: 1. /APPELLANT 2. /RESPONDENT 3. ./0 /CIT(A) 4. . /CIT 5. ,12 3 /DR 6. 245 /GF