J.Inbaraj, Thanjavur V. ITO, Thanjavur

ITA 2236/CHNY/2015

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 9540 (ITAT-CHENNAI)
• Duration Of Justice: 4 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-05-2016
• Appeal Filed By: Assessee
• Bench Allotted: B
• Next Hearing Date: 02-05-2016
• Assessment Year: 2010-2011
• Appeal Filed On: 08-12-2015
• Court: TRIBUNAL
• Department Lawyers: B KOKESWARA RAO
• 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.2236/MDS/2015 / ASSESSMENT YEAR : 2010-11 SHRI J INBARAJ NO.1027 MISSION METTU STREET THANJAVUR 613 001 VS. THE INCOME TAX OFFICER WARD I(1) THANJAVUR [PAN AAFPI 6676 M ] ( &' / APPELLANT) ( ()&' /RESPONDENT) / APPELLANT BY : NONE /RESPONDENT BY : SHRI B.KOKESWARA RAO, CIT / DATE OF HEARING : 02 - 05 - 2016 ! / DATE OF PRONOUNCEMENT : 02 - 0 5 - 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 ADMINISTRATIVE COMMISSIONER OF INCOME-TAX, TRI CHY, DATED 27.3.2015 AND PERTAINS TO ASSESSMENT YEAR 2010-11. 2. THE APPEAL WAS ORIGINALLY FIXED FOR HEARING ON 23.2 .2016 AND THE SAME WAS ADJOURNED TO 2.5.2016 AT THE REQUEST O F THE ASSESSEE. WHEN THE APPEAL WAS TAKEN UP FOR HEARING ON 2.5.201 6, NO ONE APPEARED FOR THE ASSESSEE. ITA NO.2236/15 :- 2 -: 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 MAY BE THE REASON, BY KEEPING IN MIND THE PROVISIONS OF PROVISO TO RULE 2 4 OF THE INCOME TAX (APPELLATE TRIBUNAL) RULES, 1963, THIS APPEAL OF TH E 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 2.5.2016. 5. WITH THE ABOVE OBSERVATION, THE APPEAL OF THE ASSE SSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 2 ND MAY, 2016, AT CHENNAI. SD/- SD/- ( . !' ) (A. MOHAN ALANKAMONY) # / ACCOUNTANT MEMBER ( . . . ' ) (N.R.S. GANESAN) / JUDICIAL MEMBER #$ / CHENNAI %& / DATED: 2 ND MAY, 2016 RD &' ()*) / COPY TO: 1 . / APPELLANT 4. + / CIT 2. / RESPONDENT 5. ),- . / DR 3. +/' / CIT(A) 6. -01 / GF