Dr.G.Usha Gurram Reddy, CHENNAI V. DCIT, CHENNAI

ITA 1774/CHNY/2016

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 4896 (ITAT-CHENNAI)
• Duration Of Justice: 9 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-04-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2005-2006
• Appeal Filed On: 13-06-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SHIVA SRINIVASJCIT

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, CHENNAI . . . , .. ' #$, & '( BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI D.S. SUNDER SINGH, ACCOUNTANT MEMBER ./ ITA NO.1774/MDS/2016 * +* / ASSESSMENT YEAR : 2005-06 DR. G. USHA GURRAM REDDY, NO.26, ANDERSON STREET, NUNGAMBAKKAM, CHENNAI - 600 034. PAN : AADPR 6837 M V. THE DEPUTY COMMISSIONER OF INCOME TAX, BUSINESS CIRCLE II, CHENNAI. (-./ APPELLANT) (/0-./ RESPONDENT) -. 1 2 / APPELLANT BY : NONE /0-. 1 2 / RESPONDENT BY : SHRI SHIVA SRINIVAS, JCIT ' 1 3& / DATE OF HEARING : 06.04.2017 45+ 1 3& / DATE OF PRONOUNCEMENT : 06.04.2017 / 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) 2, CHENN AI, DATED 30.03.2016 AND PERTAINS TO ASSESSMENT YEAR 2005-06. 2. THIS APPEAL WAS FIXED FOR HEARING ON VARIOUS OCC ASIONS RIGHT FROM 30.08.2016. FINALLY, IT WAS FIXED ON 27.12.20 16 AND AT THE 2 I.T.A. NO.1774/MDS/16 REQUEST OF THE ASSESSEE, IT WAS ADJOURNED TO 08.02. 2017. ON 08.02.2017, AGAIN THE ASSESSEE REQUESTED FOR ADJOUR NMENT. ACCORDINGLY, THE SAME WAS ADJOURNED TO 05.04.2017. THE DATE OF HEARING WAS TAKEN NOTE BY THE LD.COUNSEL FOR THE AS SESSEE BY MAKING ENDORSEMENT IN THE FILE. WHEN THE APPEAL WA S TAKEN UP FOR HEARING ON 05.04.2017, NO ONE APPEARED FOR THE ASSE SSEE. THEREFORE, IN ORDER GIVE AN OPPORTUNITY, THE APPEAL WAS ADJOURNED TO 06.04.2017. 3. WHEN THE APPEAL WAS TAKEN UP FOR HEARING ON 06.0 4.2017, NO ONE APPEARED FOR THE ASSESSEE. THIS BEING A STA Y GRANTED MATTER, THIS TRIBUNAL IS OF THE CONSIDERED OPINION THAT NO MEANING WOULD BE SERVED BY ADJOURNING THE CASE FURTHER. IT IS OBVIOUS THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING THE M ATTER FURTHER. THEREFORE, BY KEEPING THE PROVISO TO RULE 24 OF INC OME TAX (APPELLATE TRIBUNAL) RULES, 1963, IN MIND, THE APPE AL OF THE ASSESSEE IS DISMISSED FOR NON-PROSECUTION. HOWEVER , IT IS MADE CLEAR THAT IT IS OPEN TO THE ASSESSEE TO MOVE TO TH IS TRIBUNAL FOR RECALL OF THIS ORDER PROVIDED THERE WAS SUFFICIENT CAUSE ON THE PART OF THE ASSESSEE FOR NON-APPEARING BEFORE THIS TRIBUNAL ON 06.04.2017 WHEN THE APPEAL WAS TAKEN UP FOR HEARING. 3 I.T.A. NO.1774/MDS/16 4. WITH THE ABOVE OBSERVATION, THE APPEAL OF THE AS SESSEE STANDS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 6 TH APRIL, 2017 AT CHENNAI. SD/- SD/- ( . . ' #$ ) ( . . . ) (D.S. SUNDER SINGH) (N.R.S. GANESAN) & / ACCOUNTANT MEMBER /JUDICIAL MEMBER /CHENNAI, 7 /DATED, THE 6 TH APRIL, 2017. KRI. 1 /3#8 98+3 /COPY TO: 1. -. /APPELLANT 2. /0-. /RESPONDENT 3. ' :3 () /CIT(A)-2, CHENNAI-34 4. PRINCIPAL CIT-1, CHENNAI 5. 8; /3 /DR 6. * < /GF.