The Krishnapuram Silk and Cotton Weavers Co-op. Production & Sale Society Ltd., Madurai V. ITO, Madurai

ITA 2264/CHNY/2016

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 4472 (ITAT-CHENNAI)
• Duration Of Justice: 9 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-05-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2011-2012
• Appeal Filed On: 29-07-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: TIRUPURA SUNDARI
• Keywords: Reasonable cause

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, CHENNAI . . . , , BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI S. JAYARAMAN, ACCOUNTANT MEMBER ./ ITA NO. : 2264/MDS/2016 / ASSESSMENT YEAR :2011-12 M/S. THE KRISHNAPURAM SILK AND COTTON WEAVERS CO-OPERATIVE PRODUCTION & SALE SOCIETY LTD., NO.A-1880, 20, KRISHNAPURAM COLONY, MADURAI 652 014 PAN: AAAAT2965L V. THE INCOME TAX OFFICER, WARD 3(5), MADURAI ( /APPELLANT) ( /RESPONDENT) /APPELLANT BY : NONE /RESPONDENT BY : MS. TIRUPURA SUNDARI, JCIT /DATE OF HEARING : 23.05.2017 /DATE OF PRONOUNCEMENT : 23.05.2017 / 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, MADURAI DATED 21.04.2016 AND PERTAINS TO THE ASSESSMENT YEAR 2011 -12. THE NOTICE OF HEARING WAS ISSUED TO THE ASSESSEE BY RPAD AND THE REGISTRY HAS PLACED ON RECORD THE POSTAL ACKNOWLEDGEMENT AS PROOF OF SE RVING THE NOTICE OF HEARING ON THE ASSESSEE. WHEN THE APPEAL IS TAKEN UP FOR HEARING ON 2 I.T.A. NO. 2264/MDS/2016 23.05.2017, NO-ONE APPEARED FOR THE ASSESSEE EVEN T HOUGH NOTICE OF HEARING WAS SERVED BY RPAD. THERE MAY BE VARIOUS RE ASONS FOR THE ASSESSEE FOR NOT APPEARING BEFORE THIS TRIBUNAL ON 2 3.05.2017 WHEN THE APPEAL IS TAKEN UP FOR HEARING. ONE OF THE REASON PRESUMABLY, THE ASSESSEE MAY NOT BE INTERESTED IN PROSECUTING THIS APPEAL ANY FURTHER. WHATEVER MAY BE THE REASON BY KEEPING IN VIEW THE PROVISO TO RULE 24 OF INCOME TAX (APPELLATE TRIBUNAL) RULES, 1963, THIS APPEAL OF THE ASSESSEE IS DISMISSED FOR NON-PROSECUTION. 2. HOWEVER IT IS MADE CLEAR IT IS OPEN TO THE ASSES SEE TO MOVE THIS TRIBUNAL FOR RECALL OF THIS ORDER PROVIDED THERE WAS A REASONABLE CAUSE ON THE PART OF THE ASSESSEE FOR NOT APPEARING BEFORE T HIS TRIBUNAL ON 23.05.2017, WHEN THE APPEAL IS TAKEN UP FOR HEARING . 3. WITH THE ABOVE OBSERVATION, THE APPEAL OF THE AS SESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 23 RD MAY, 2017 AT CHENNAI. SD/- SD/- ( ) (S. JAYARAMAN) /ACCOUNTANT MEMBER ( . . . ) (N.R.S. GANESAN) /JUDICIAL MEMBER /CHENNAI, /DATED, THE 23 RD MAY, 2017. JR. /COPY TO: 1. /APPELLANT 2. /RESPONDENT 3. ( )/CIT(A) 4. /CIT 5. !'# /DR 6. $% /GF