Shyamala Gunasekar, CHENNAI V. ITO, CHENNAI

ITA 1147/CHNY/2016

• Counselvise Citation: [2016] 131 COUNSELVISE.COM (IT) 8361 (ITAT-CHENNAI)
• Duration Of Justice: 5 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-10-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 06-10-2016
• Assessment Year: 2009-2010
• Appeal Filed On: 28-04-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: A V SREEKANTH

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH, CHENNAI . . . , . , ! ' BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER ./ ITA NO. 1147/MDS/2016 # $# /ASSESSMENT YEAR : 2009-10 SMT.SHYAMALA GUNASEKAR, NO.3, GODOWN STREET, FIRST FLOOR, CHENNAI 600 001. PAN : AORPS 0748 A V. THE INCOME TAX OFFICER, NON-CORPORATE WARD 12(4), ERSTWHILE BUSINESS WARD IX (4), KANNAMMAI BUILDING, # 611, MOUNT ROAD, CHENNAI 600 006. ( %& /APPELLANT) ( '(%& /RESPONDENT) %& ) * /APPELLANT BY : NONE '(%&)* /RESPONDENT BY : SHRI A.V.SREEKANTH, JCIT + ),! /DATE OF HEARING : 06.10.2016 -$ ),! /DATE OF PRONOUNCEMENT : 06.10.2016 /O R D E R PER N.R.S. GANESAN, JUDICIAL MEMBER: THIS APPEAL OF THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE CIT(A) -13, CHENNAI DATED 19.11.2015 AND PERTAINS TO ASSES SMENT YEAR 2009-10. 2. THE NOTICE OF HEARING WAS SERVED ON THE ASSESSEE BY R.P.A.D. THE REGISTRY PLACED ON RECORD THE POSTAL ACKNOWLEDGEMEN T AS A PROOF OF SERVICE OF 2 I.T.A. NO.1147/MDS/2016 NOTICE. IN SPITE OF RECEIPT OF NOTICE BY R.P.A.D., THE ASSESSEE CHOOSES NOT TO APPEAR BEFORE THIS TRIBUNAL EITHER IN PERSON OR THR OUGH AUTHORIZED REPRESENTATIVE. 3. THERE MAY BE VARIOUS REASONS FOR THE ASSESSEE FO R NOT APPEARING BEFORE THIS TRIBUNAL ON 06.10.2016 WHEN THE APPEAL WAS TAKEN UP FOR HEARING. ONE OF THE REASONS, PRESUMABLY, THE ASSESSEE MAY NO T BE INTERESTED IN PROSECUTING THIS APPEAL ANY FURTHER. WHATEVER MAY B E THE REASON, BY KEEPING THE PROVISIONS TO RULE 24 OF THE INCOME TAX (APPELL ATE TRIBUNAL) RULES, 1963, IN MIND, THE APPEAL OF THE ASSESSEE IS DISMISSED FOR N ON-PROSECUTION. HOWEVER, IT IS MADE CLEAR THAT IT IS OPEN TO THE ASSESSEE TO MO VE THIS TRIBUNAL FOR RECALL OF THIS ORDER PROVIDED THERE IS SUFFICIENT CAUSE ON TH E PART OF THE ASSESSEE FOR NOT APPEARING BEFORE THIS TRIBUNAL ON 06.10.2016 WHEN T HE APPEAL WAS TAKEN UP FOR HEARING. 4. WITH THE ABOVE OBSERVATION, THE APPEAL OF THE AS SESSEE IS DISMISSED. ORDER PRONOUNCED ON 06 TH OCTOBER, 2016 AT CHENNAI. SD/- SD/- ( . ) ( . . . ) (A. MOHAN ALANKAMONY) (N.R.S. GANESAN) ! /ACCOUNTANT MEMBER /JUDICIAL MEMBER /CHENNAI, . /DATED, THE 06 TH OCTOBER, 2016. SP. 3 I.T.A. NO.1147/MDS/2016 ) ',/0 10$, /COPY TO: 1. %& /APPELLANT 2. '(%& /RESPONDENT 3. + 2, ( )/CIT(A) 4. + 2, /CIT, 5. 03 ', /DR 6. 4# 5 /GF.