Rajamohan, Trichy V. ITO, Trichy

ITA 2199/CHNY/2014

• Counselvise Citation: [2017] 130 COUNSELVISE.COM (IT) 7801 (ITAT-CHENNAI)
• Duration Of Justice: 2 year(s) 5 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-02-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 15-02-2017
• Assessment Year: 2007-2008
• Appeal Filed On: 01-09-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SHIVA SRINIVAS

Judgement Text

, , [ : ] IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, CHENNAI [ CAMP: MADURAI ) . . . , ! .#$#%, ' !( BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI ABRAHAM P. GEORGE, ACCOUNTANT MEMBER ./ ITA NOS.2198, 2199 & 2200/MDS/2014 % *% / ASSESSMENT YEAR : 2007-08 SHRI RAJAMOHAN, C/O SHRI V. JAYAPALAN & SHRI J. PRASANNA KUMAR, ADVOCATES, NO.7-C, WILLIAMS ROAD, CANTONMENT, TRICHY 1. PAN : ADFPR 1869 N V. THE INCOME TAX OFFICER, WARD I(2), TRICHY. (,-/ APPELLANT) (./,-/ RESPONDENT) ,- 0 1 / APPELLANT BY : NONE ./,- 0 1 / RESPONDENT BY : SHRI SHIVA SRINIVAS, JCIT 2 0 3' / DATE OF HEARING : 15.02.2017 45* 0 3' / DATE OF PRONOUNCEMENT : 15.02.2017 / O R D E R PER N.R.S. GANESAN, JUDICIAL MEMBER: ALL THE THREE APPEALS OF THE ASSESSEE ARE DIRECT ED AGAINST THE RESPECTIVE ORDERS OF THE COMMISSIONER OF INCOME TAX (APPEALS), TIRUCHIRAPALLI, FOR THE ASSESSMENT YEAR 2007-08. 2 I.T.A. NOS.2198 TO 2200/MDS/14 2. WHEN THE APPEALS WERE TAKEN UP FOR HEARING, NO O NE APPEARED FOR THE ASSESSEE EVEN THOUGH THE NOTICE OF HEARING WAS SERVED ON THE ASSESSEE BY SPEED POST. 3. THERE MAY BE VARIOUS REASONS FOR THE ASSESSEE FO R NOT APPEARING BEFORE THIS TRIBUNAL WHEN HIS APPEALS WER E TAKEN UP FOR HEARING. ONE OF THE REASONS, PRESUMABLY, THE ASSES SEE MAY NOT BE INTERESTED IN PROSECUTING THE APPEALS. WHATEVER MA Y BE THE REASON, BY KEEPING THE PROVISO TO RULE 24 OF INCOME TAX (APPELLATE TRIBUNAL) RULES, 1963, IN MIND, THE APPEALS OF THE ASSESSEE ARE DISMISSED FOR NON-PROSECUTION. HOWEVER, IT IS MAD E CLEAR THAT IT IS OPEN TO THE ASSESSEE TO MOVE TO THIS TRIBUNAL FOR R ECALL OF THIS ORDER PROVIDED THERE WAS SUFFICIENT CAUSE ON THE PART OF THE ASSESSEE FOR NON-APPEARING BEFORE THIS TRIBUNAL ON 15.02.2017 WH EN THE APPEALS WERE TAKEN UP FOR HEARING. 4. WITH THE ABOVE OBSERVATION, ALL THE APPEALS OF T HE ASSESSEE ARE DISMISSED. 3 I.T.A. NOS.2198 TO 2200/MDS/14 ORDER PRONOUNCED IN THE OPEN COURT ON 15 TH FEBRUARY, 2017 AT MADURAI. SD/- SD/- ( ! .#$#% ) ( . . . ) (ABRAHAM P. GEORGE) (N.R.S. GANESAN) ' / ACCOUNTANT MEMBER /JUDICIAL MEMBER ! 2 7 /MADURAI, 8 /DATED, THE 15 TH FEBRUARY, 2017. KRI. 0 .39: ;:*3 /COPY TO: 1. ,- /APPELLANT 2. ./,- /RESPONDENT 3. 2 <3 () /CIT(A), TIRUCHIRAPPALLI 4. 2 <3 /CIT-I, TIRUCHIRAPALLI 5. := .3 /DR 6. >% ? /GF.