S 1211 Ayyamperumampatty PACCS Ltd., CHENNAI V. ITO, Salem

ITA 1349/CHNY/2016

• Counselvise Citation: [2016] 131 COUNSELVISE.COM (IT) 8903 (ITAT-CHENNAI)
• Duration Of Justice: 2 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-08-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2011-2012
• Appeal Filed On: 17-05-2016
• 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 ABRAHAM P. GEORGE, ACCOUNTANT MEMBER ./ ITA NO.1349/MDS/2016 % *% / ASSESSMENT YEAR : 2011-12 M/S S.1211 AYYAMPERUMAMPATTY PACS LTD., 5/341, NEAR PANCHAYAT ELEMENTARY SCHOOL , ALAGAPURAM PUDUR, SALEM 636 016 PAN : AAEAS 5866 R V. THE INCOME TAX OFFICER, WARD 1(4), SALEM. (,-/ APPELLANT) (./,-/ RESPONDENT) ,- 0 1 / APPELLANT BY : NONE ./,- 0 1 / RESPONDENT BY : SHRI A.V. SREEKANTH, JCIT 2 0 3' / DATE OF HEARING : 02.08.2016 45* 0 3' / DATE OF PRONOUNCEMENT : 02.08.2016 / O R D E R PER N.R.S. GANESAN, JUDICIAL MEMBER: THIS APPEAL OF THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS), SALEM, DA TED 08.03.2016 AND PERTAINS TO ASSESSMENT YEAR 2011-12. 2 I.T.A. NO.1349/MDS/16 2. THE APPEAL OF THE ASSESSEE WAS FIXED FOR HEARING ON 02.08.2016. DESPITE THE SERVICE OF NOTICE, NO ONE APPEARED FOR THE ASSESSEE WHEN THE APPEAL WAS TAKEN UP FOR HEARING. THE REGISTRY HAS PLACED ON RECORD THE POSTAL ACKNOWLEDGEMENT AS PROOF OF SERVICE OF NOTICE ON THE ASSESSEE. EVEN AFTER RECE IPT OF NOTICE, NO ONE APPEARED FOR THE ASSESSEE WHEN THE APPEALS WERE TAKEN UP FOR HEARING. 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 ITS 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 02.08.2016 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.1349/MDS/16 ORDER PRONOUNCED IN THE OPEN COURT ON 2 ND AUGUST, 2016 AT CHENNAI. SD/- SD/- ( ! .#$#% ) ( . . . ) (ABRAHAM P. GEORGE) (N.R.S. GANESAN) ' / ACCOUNTANT MEMBER /JUDICIAL MEMBER /CHENNAI, 7 /DATED, THE 2 ND AUGUST, 2016. KRI. 0 .389 :9*3 /COPY TO: 1. ,- /APPELLANT 2. ./,- /RESPONDENT 3. 2 ;3 () /CIT(A), SALEM 4. PRINCIPAL CIT, SALEM 5. 9< .3 /DR 6. =% > /GF.