Mitti Electronics Private Limited, CHENNAI V. ACIT, CHENNAI

ITA 223/CHNY/2016

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 9677 (ITAT-CHENNAI)
• Duration Of Justice: 2 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-04-2016
• Appeal Filed By: Assessee
• Bench Allotted: B
• Assessment Year: 2007-2008
• Appeal Filed On: 08-02-2016
• Court: TRIBUNAL
• Department Lawyers: A B KOLI
• Keywords: Reasonable cause

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH : CHENNAI . . . , . !' , # $ % [ BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER ] ./ I.T.A.NO.223/MDS/2016 / ASSESSMENT YEAR : 2007-08 M/S MITI ELECTRONICS PVT. LTD NO.27, 1 ST MAIN ROAD KAMARAJ NAGAR THIRUVANMIYUR CHENNAI 600 041 VS. THE ASSTT. COMMISSIONER OF INCOME-TAX COMPANY CIRCLE IV(3) CHENNAI [PAN AACCM 1588 Q ] ( &' / APPELLANT) ( ()&' /RESPONDENT) / APPELLANT BY : NONE /RESPONDENT BY : SHRI A.B KOLI, JCIT / DATE OF HEARING : 13 - 04 - 2016 ! / DATE OF PRONOUNCEMENT : 13 - 04 - 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)-8, CHENNAI , DATED 21.11.2015 AND PERTAINS TO ASSESSMENT YEAR 2007-08 . 2. THE APPEAL WAS FIXED FOR HEARING ON 13.4.2016 AND N OTICE WAS SERVED ON THE ASSESSEE BY RPAD POST. THE REGI STRY HAS PLACED ON RECORD THE COPY OF THE POSTAL ACKNOWLEDGEMENT AS PROOF OF SERVICE OF NOTICE ON THE ASSESSEE. INSPITE OF RECEIPT OF NOTICE, NO ONE ITA NO. 223/16 :- 2 -: APPEARED FOR THE ASSESSEE WHEN THE APPEAL WAS TAKE N UP FOR HEARING ON 13.4.2016. 3. THERE MAY BE VARIOUS REASONS FOR THE ASSESSEE FOR NOT APPEARING BEFORE THIS TRIBUNAL WHEN THE APPEAL WAS TAKEN UP FOR HEARING. ONE OF THE REASONS, PRESUMABLY, THE ASSE SSEE MAY NOT BE INTERESTED IN PROSECUTING THE APPEAL. WHATEVER MA Y BE THE REASON, BY KEEPING IN MIND THE PROVISIONS OF PROVISO TO RUL E 24 OF THE INCOME TAX (APPELLATE TRIBUNAL) RULES, 1963, THIS APPEAL O F THE ASSESSEE IS DISMISSED FOR NON-PROSECUTION. 4. HOWEVER, IT IS MADE CLEAR THAT IT IS OPEN TO THE A SSESSEE TO MOVE THIS TRIBUNAL FOR RECALL OF THIS ORDER PROVIDE D THERE WAS A REASONABLE CAUSE ON THE PART OF THE ASSESSEE FOR N OT APPEARING BEFORE THIS TRIBUNAL WHEN THE APPEAL WAS TAKEN UP FOR HEAR ING ON 13.4.2016. 5. WITH THE ABOVE OBSERVATION, THE APPEAL OF THE ASSE SSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 13 TH APRIL, 2016, AT CHENNAI. SD/- SD/- ( . !' ) (A. MOHAN ALANKAMONY) # / ACCOUNTANT MEMBER ( . . . ' ) (N.R.S. GANESAN) / JUDICIAL MEMBER #$ / CHENNAI %& / DATED: 13 TH APRIL, 2016 RD &' ()*) / COPY TO: 1 . / APPELLANT 3. +,' / CIT(A) 5. )-. / / DR 2. / RESPONDENT 4. + / CIT 6. .01 / GF