M.Perarasu, CHENNAI V. ACIT, CHENNAI

ITA 1215/CHNY/2015

• Counselvise Citation: 121521714 RSA 2015
• Duration Of Justice: 2 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-08-2015
• Appeal Filed By: Assessee
• Bench Allotted: D
• Assessment Year: 2008-2009
• Appeal Filed On: 20-05-2015
• Court: TRIBUNAL
• Department Lawyers: A B KOLI
• 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.1215/MDS/2015 / ASSESSMENT YEAR : 2008-09 M. PERARASU NO.4/459, 8 TH CROSS STREET KABALEESWARAR NAGAR NEELANGARAI, CHENNAI 600 041 VS. THE ASSTT. COM MISSIONER OF INCOME-TAX NON-CORP. CIRCLE 20(1) CHENNAI [PAN AMNPP 4778 P ] ( &' / APPELLANT) ( ()&' /RESPONDENT) / APPELLANT BY : NONE /RESPONDENT BY : SHRI A.B.KOLI, JCIT /DATE OF HEARING : 12 - 08 - 2015 ! /DATE OF PRONOUNCEMENT : 12 - 0 8 - 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 COMMISSIONER OF INCOME-TAX (APPEALS)-14(I/C), CHENNAI, DATED 3012.204 AND PERTAINS TO ASSESSMENT YEAR 2008-09. 2. THE APPEAL WAS FIXED FOR HEARING ON 12.8.2015 AND N OTICE WAS SERVED ON THE ASSESSEE BY RPAD. THE REGISTRY HAS PLACED ON RECORD POSTAL ACKNOWLEDGEMENT AS A PROOF OF SERVIC E OF NOTICE ON THE ASSESSEE. EVEN THOUGH THE ASSESSEE RECEIVED THE N OTICE OF HEARING, ITA NO.1215/15 :- 2 -: NO ONE APPEARED FOR THE ASSESSEE WHEN THE APPEAL W AS TAKEN UP FOR HEARING. THERE MAY BE VARIOUS REASONS FOR THE A SSESSEE FOR NOT APPEARING BEFORE THIS TRIBUNAL WHEN THE APPEAL WAS TAKEN UP FOR HEARING. ONE OF THE REASONS PRESUMABLY MAY BE THAT THE ASSESSEE MAY NOT BE INTERESTED IN PROSECUTING THE APPEAL. W HATEVER MAY THE REASONS, KEEPING THE PROVISIONS OF RULE 24 OF THE I NCOME TAX (APPELLATE TRIBUNAL) RULES, 1963 IN MIND, THE APPEA L OF THE ASSESSEE IS DISMISSED FOR NON-PROSECUTION. HOWEVER, IT IS MADE CLEAR THAT IT IS OPEN TO THE ASSESSEE TO MOVE THIS TRIBUNAL FOR REC ALLING THIS ORDER PROVIDED THERE WAS A REASONABLE CAUSE ON THE PART O F THE ASSESSEE FOR NOT APPEARING BEFORE THIS TRIBUNAL ON 12.8.2015 WHE N THE APPEAL WAS TAKEN UP FOR HEARING. 3. WITH THE ABOVE OBSERVATIONS, THE APPEAL OF THE AS SESSEE IS DISMISSED FOR NON-PROSECUTION. ORDER PRONOUNCED IN THE OPEN COURT AT THE TIME OF H EARING ON 12 TH OF AUGUST, 2015, AT CHENNAI. SD/- SD/- ( . !' ) (A. MOHAN ALANKAMONY) # / ACCOUNTANT MEMBER ( . . . ' ) (N.R.S. GANESAN) / JUDICIAL MEMBER #$ / CHENNAI %& / DATED: 12 TH AUGUST, 2015 RD &' ()*) / COPY TO: 1 . / APPELLANT 3. +,' / CIT(A) 5. )-. / / DR 2. / RESPONDENT 4. + / CIT 6. .01 / GF