Sungwoo Hitech India Limited, Kancheepuram V. DCIT, CHENNAI

ITA 1161/CHNY/2015

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 96315 (ITAT-CHENNAI)
• Duration Of Justice: 5 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-11-2015
• Appeal Filed By: Assessee
• Bench Allotted: D
• Assessment Year: 2010-2011
• Appeal Filed On: 15-05-2015
• Court: TRIBUNAL
• Department Lawyers: DR MILIND MADHUKAR BHUSARI
• Keywords: Reasonable cause

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH : CHENNAI . . . , . !' , # $ % [ BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER ] ./ I.T.A.NO.1161/MDS/2015 / ASSESSMENT YEAR : 2010-11 M/S SUNGWOO HITECH INDIA LTD [FORMERLY SUNGWOO GESTAMP HITECH (CHENNAI) LTD PLOT NO.G-16-18, SIPCOT INDUSTRIAL PARK, IRUNGATTUKOTTAI SRIPERUMBUDUR TALUK KANCHEEPURAM DISTRICT-602105 VS. THE DY. COMMISSIONER OF INCOME-TAX CORPORATE CIRCLE 6(2) CHENNAI [PAN AAACJ 2661 H ] ( &' / APPELLANT) ( ()&' /RESPONDENT) / APPELLANT BY : NONE /RESPONDENT BY : DR. MILIND MADHUKAR BHUSARI, CIT / DATE OF HEARING : 5 - 11 - 2015 ! / DATE OF PRONOUNCEMENT : 5 - 11 - 2015 / O R D E R PER N.R.S.GANESAN, JUDICIAL MEMBER THIS APPEAL OF THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE ASSESSING OFFICER PASSED IN CONFORMITY WITH TH E DIRECTION OF THE DISPUTE RESOLUTION PANEL AND PERTAINS TO ASSESSMEN T YEAR 2010-11. 2. IN FACT, THE APPEAL WAS FIXED FOR HEARING ON 6.8.20 15 AND THE SAME WAS ADJOURNED TO 5.11.2015 AT THE REQUEST OF T HE LD. COUNSEL FOR THE ASSESSEE. THE LD. COUNSEL HAS TAKEN NOTE OF TH E DATE OF HEARING ITA NO.1161/15 :- 2 -: BY MAKING AN ENDORSEMENT IN THE APPEAL FOLDER. EVE N THOUGH THE DATE OF HEARING WAS TAKEN NOTE OF, NO ONE APPEARED FOR T HE ASSESSEE WHEN THE APPEAL WAS TAKEN UP FOR HEARING. THERE MAY BE VARIOUS REASONS FOR THE ASSESSEE FOR NOT APPEARING BEFORE THIS TR IBUNAL WHEN THE APPEAL WAS TAKEN UP FOR HEARING. ONE OF THE REASON S PRESUMABLY MAY BE THAT THE ASSESSEE MAY NOT BE INTERESTED IN PROS ECUTING THE APPEAL ANY FURTHER. WHATEVER MAY BE THE REASONS, KEEPIN G THE PROVISIONS OF RULE 24 OF THE INCOME TAX (APPELLATE TRIBUNAL) RULE S, 1963 IN MIND, THE APPEAL OF THE ASSESSEE IS DISMISSED FOR NON-PR OSECUTION. HOWEVER, IT IS MADE CLEAR THAT IT IS OPEN FOR THE ASSESSEE TO MOVE THIS TRIBUNAL FOR RECALL OF THE ORDER PROVIDED THERE WAS A REASONABLE CAUSE ON THE PART OF THE ASSESSEE FOR NOT APPEARING BEF ORE THE TRIBUNAL WHEN THE APPEAL WAS TAKEN UP FOR HEARING. 3. WITH THE ABOVE OBSERVATIONS, THE APPEAL OF THE ASS ESSEE IS DISMISSED FOR NON-PROSECUTION. ORDER PRONOUNCED IN THE OPEN COURT AT THE TIME OF H EARING ON 5 TH NOVEMBER, 2015, AT CHENNAI. SD/- SD/- ( . !' ) (A. MOHAN ALANKAMONY) # / ACCOUNTANT MEMBER ( . . . ' ) (N.R.S. GANESAN) / JUDICIAL MEMBER #$ / CHENNAI %& / DATED: 5 TH NOVEMBER, 2015 RD ITA NO.1161/15 :- 3 -: &' ()*) / COPY TO: 1 . / APPELLANT 4. + / CIT 2. / RESPONDENT 5. ),- . / DR 3. +/' / CIT(A) 6. -01 / GF