Rameysh Ramdas, CHENNAI V. ITO, CHENNAI

ITA 1399/CHNY/2017

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 6461 (ITAT-CHENNAI)
• Duration Of Justice: 2 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-08-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2012-2013
• Appeal Filed On: 31-05-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, CHENNAI . . . , . !' , $ % BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER ./ ITA NO.1399/MDS/2017 ' (' / ASSESSMENT YEAR : 2012-13 SHRI RAMEYSH RAMDAS, OLD NO.32, NEW NO.59, KALAKSHETRA COLONY, MGR ROAD, CHENNAI - 600 090. PAN : BGRPR 7856 P V. THE INCOME TAX OFFICER, ITO INTERNATIONAL TAXATION-2(1), CHENNAI - 600 006. (*+/ APPELLANT) (,-*+/ RESPONDENT) *+ . / / APPELLANT BY : NONE ,-*+ . / / RESPONDENT BY : SHRI AR.V. SREENIVASAN, JCIT 0 . 1$ / DATE OF HEARING : 03.08.2017 2!( . 1$ / DATE OF PRONOUNCEMENT : 03.08.2017 / 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) 16, CHEN NAI, DATED 24.03.2017 AND PERTAINS TO ASSESSMENT YEAR 2012-13. 2 I.T.A. NO.1399/MDS/17 2. THE APPEAL WAS FIXED FOR HEARING ON 03.08.2017 A ND THE NOTICE OF HEARING WAS SERVED ON THE ASSESSEE BY RPA D. THE REGISTRY HAS PLACED ON RECORD THE POSTAL ACKNOWLEDG EMENT AS PROOF OF SERVICE OF NOTICE ON THE ASSESSEE. EVEN AFTER R ECEIVING OF NOTICE BY RPAD, THE ASSESSEE FAILED TO APPEAR BEFORE THIS TRIBUNAL WHEN THE APPEAL WAS 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 03.08.2017 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.1399/MDS/17 ORDER PRONOUNCED IN THE OPEN COURT ON 3 RD AUGUST, 2017 AT CHENNAI. SD/- SD/- (. !' ) ( . . . ) (A. MOHAN ALANKAMONY) (N.R.S. GANESAN) $ / ACCOUNTANT MEMBER /JUDICIAL MEMBER /CHENNAI, 4 /DATED, THE 3 RD AUGUST, 2017. KRI. . ,156 76(1 /COPY TO: 1. *+ /APPELLANT 2. ,-*+ /RESPONDENT 3. 0 81 () /CIT(A) 4. PRINCIPAL CIT, CHENNAI- 5. 69 ,1 /DR 6. :' ; /GF.