Srinivasa Rao Magesh, CHENNAI V. ITO Non Corporate Ward 12(1), CHENNAI

ITA 2492/CHNY/2017

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 5848 (ITAT-CHENNAI)
• Duration Of Justice: 1 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-11-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2014-2015
• Appeal Filed On: 13-10-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL

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.2492/MDS/2017 & '& / ASSESSMENT YEAR : 2014-15 SHRI SRINIVASA RAO SAI MAGESH, NO.37, DEIVASIGAMANI ROAD, ROYAPETTAH, CHENNAI - 600 014. PAN : AOSPS 8360 K V. THE INCOME TAX OFFICER, NON CORPORATE WARD 12(1), CHENNAI - 600 006. ()*/ APPELLANT) (+,)*/ RESPONDENT) )* - . / APPELLANT BY : NONE +,)* - . / RESPONDENT BY : SHRI AR.V. SREENIVASAN, JCIT / - 0' / DATE OF HEARING : 21.11.2017 12' - 0' / DATE OF PRONOUNCEMENT : 21.11.2017 / O R D E R PER N.R.S. GANESAN, JUDICIAL MEMBER: THIS APPEAL OF THE ASSESSEE IS DIRECTED AGAINST T HE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS)-13, CHENNA I, DATED 28.08.2017 AND PERTAINS TO ASSESSMENT YEAR 2014-15. 2. WHEN THE APPEAL WAS TAKEN UP FOR HEARING ON 21.1 1.2017, NO ONE APPEARED FOR THE ASSESSEE. THERE MAY BE VAR IOUS REASONS FOR THE ASSESSEE FOR NOT APPEARING BEFORE THIS TRIB UNAL WHEN THE 2 I.T.A. NO.2492/MDS/2017 APPEAL WAS TAKEN UP FOR HEARING. ONE OF THE REASON S, PRESUMABLY, THE ASSESSEE MAY NOT BE INTERESTED IN PROSECUTING H IS APPEAL. WHATEVER MAY BE THE REASON, BY KEEPING THE PROVISO TO RULE 24 OF INCOME TAX (APPELLATE TRIBUNAL) RULES, 1963, IN MIN D, THE APPEAL OF THE ASSESSEE IS DISMISSED FOR NON-PROSECUTION. HOW EVER, IT IS MADE CLEAR THAT IT IS OPEN TO THE ASSESSEE TO MOVE TO THIS TRIBUNAL FOR RECALL OF THIS ORDER PROVIDED THERE WAS SUFFICI ENT CAUSE ON THE PART OF THE ASSESSEE FOR NON-APPEARING BEFORE THIS TRIBUNAL ON 21.11.2017 WHEN THE APPEAL WAS TAKEN UP FOR HEARING . 4. WITH THE ABOVE OBSERVATION, THE APPEAL OF THE AS SESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 21 ST NOVEMBER, 2017 AT CHENNAI. SD/- SD/- ( ) ( . . . ) (S. JAYARAMAN) (N.R.S. GANESAN) ' / ACCOUNTANT MEMBER /JUDICIAL MEMBER /CHENNAI, 4 /DATED, THE 21 ST NOVEMBER, 2017. KRI. 3 I.T.A. NO.2492/MDS/2017 - +056 76'0 /COPY TO: 1. )* /APPELLANT 2. +,)* /RESPONDENT 3. / 80 () /CIT(A)-13, CHENNAI-34 4. PRINCIPAL CIT- 8, CHENNAI-34 5. 69 +0 /DR 6. :& ; /GF.