Sri Vijayaram Hire Purchase and Leasing Finance (P) Ltd., Attur V. ACIT, Salem

ITA 1499/CHNY/2017

• Counselvise Citation: [2018] 126 COUNSELVISE.COM (IT) 5046 (ITAT-CHENNAI)
• Duration Of Justice: 6 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-01-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Assessment Year: 2012-2013
• Appeal Filed On: 09-06-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: S VIJAYAPRABHA

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH, CHENNAI . . . , !, # !$ BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI S. JAYARAMAN, ACCOUNTANT MEMBER ./ ITA NO.1499/MDS/2017 ' (' / ASSESSMENT YEAR : 2012-13 M/S SRI VIJAYARAM HIRE PURCHASE AND LEASING FINANCE (P.) LTD., NO.22/97, THAYUMANAVAR STREET, ATTUR 636 102. PAN : AAICS 1486 K V. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 1, SALEM. (*+/ APPELLANT) (,-*+/ RESPONDENT) *+ . / / APPELLANT BY : NONE ,-*+ . / / RESPONDENT BY : MS. S. VIJAYAPRABHA, JCIT 0 . 1# / DATE OF HEARING : 03.01.2018 23( . 1# / DATE OF PRONOUNCEMENT : 03.01.2018 / 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 30.03.2017 AND PERTAINS TO ASSESSMENT YEAR 2012-13. 2 I.T.A. NO.1499/MDS/17 2. THE APPEAL OF THE ASSESSEE WAS FIXED FOR HEARING ON 03.01.2018 AND THE NOTICE OF HEARING WAS SERVED ON THE ASSESSEE BY RPAD. THE REGISTRY HAS PLACED ON RECORD THE POS TAL ACKNOWLEDGEMENT AS PROOF OF SERVICE OF NOTICE ON TH E ASSESSEE. INSPITE OF RECEIPT OF NOTICE BY RPAD, THE ASSESSEE CHOSE TO REMAIN ABSENT 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 03.01.2018 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.1499/MDS/17 ORDER PRONOUNCED IN THE OPEN COURT ON 3 RD JANUARY, 2018 AT CHENNAI. SD/- SD/- ( ! ) ( . . . ) (S. JAYARAMAN) (N.R.S. GANESAN) # / ACCOUNTANT MEMBER /JUDICIAL MEMBER /CHENNAI, 5 /DATED, THE 3 RD JANUARY, 2018. KRI. . ,167 87(1 /COPY TO: 1. *+ /APPELLANT 2. ,-*+ /RESPONDENT 3. 0 91 () /CIT(A), SALEM 4. PRINCIPAL CIT, SALEM 5. 7: ,1 /DR 6. ' ; /GF.