Sri Ragavendra Real Estate, Coimbatore V. ITO, Coimbatore

ITA 2681/CHNY/2014

• Counselvise Citation: 268121714 RSA 2014
• Duration Of Justice: 5 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-04-2015
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 07-04-2015
• Assessment Year: 2010-2011
• Appeal Filed On: 27-10-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: P RADHAKRISHNAN

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, CHENNAI . . . , . !' , $ % BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER ./ ITA NO.2681/MDS/2014 ' (' / ASSESSMENT YEAR : 2010-11 M/S SRI RAGAVENDRA REAL ESTATE, 2/256, ANBU COMPLEX, JEEVA NAGAR, VILLANKURICHI ROAD, CHERAN MAA NAGAR, COIMBATORE. PAN : ABHFS 7487 H V. THE INCOME TAX OFFICER, WARD III(2), COIMBATORE. (*+/ APPELLANT) (,-*+/ RESPONDENT) *+ . / / APPELLANT BY : NONE ,-*+ . / / RESPONDENT BY : SH. P. RADHAKRISHNAN, JCIT 0 . 1$ / DATE OF HEARING : 07.04.2015 2!( . 1$ / DATE OF PRONOUNCEMENT : 07.04.2015 / 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)-I, COIMBAT ORE, DATED 20.08.2014 AND PERTAINS TO ASSESSMENT YEAR 2010-11. 2 I.T.A. NO.2681/MDS/14 2. THE APPEAL WAS FIXED FOR HEARING ON 01.01.2015. AT THE REQUEST OF THE ASSESSEE, THE APPEAL WAS ADJOURNED T O 07.04.02015. THE NOTICE OF HEARING WAS SERVED ON THE ASSESSEE BY RPAD. WHEN THE APPEAL WAS TAKEN UP FOR HEARING ON 07.04.2015, NO ONE APPEARED FOR ASSESSEE EVEN THOUGH THE ASSESSEE HAS RECEIVED THE NOTICE BY RPAD. THE REGISTRY HAS PLACED ON RECORD THE POSTED ACKNOWLEDGEMENT AS PROOF OF SERVICE OF NOTICE ON TH E ASSESSEE. 3. THERE MAY BE VARIOUS REASONS FOR THE ASSESSEE FO R NOT APPEARING BEFORE THIS TRIBUNAL WHEN THE APPEAL WAS TAKEN UP FOR HEARING. ONE OF THE REASONS, PRESUMABLY, THE ASSES SEE MAY NOT BE INTERESTED IN PROSECUTING THE APPEAL. WHATEVER MAY BE THE REASON, BY KEEPING THE PROVISO TO RULE 24 OF INCOME TAX (AP PELLATE TRIBUNAL) RULES, 1963, IN MIND, THE APPEAL OF THE A SSESSEE IS 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 07.04.2015 WH EN THE APPEAL WAS TAKEN UP FOR HEARING. 4. WITH THE ABOVE OBSERVATION, THE APPEAL OF THE AS SESSEE IS DISMISSED. 3 I.T.A. NO.2681/MDS/14 ORDER PRONOUNCED IN THE OPEN COURT AFTER CONCLUSI ON OF HEARING ON 7 TH OF APRIL, 2015 AT CHENNAI. SD/- SD/- (A. MOHAN ALANKAMONY) (N.R.S. GANESAN) (. !' ) ( . . . ) $ / ACCOUNTANT MEMBER /JUDICIAL MEMBER /CHENNAI, 4 /DATED, THE 7 TH APRIL, 2015. KRI. . ,156 76(1 /COPY TO: 1. *+ /APPELLANT 2. ,-*+ /RESPONDENT 3. 0 81 () /CIT(A)-I, COIMBATORE 4. 0 81 /CIT-I, COIMBATORE 5. 69 ,1 /DR 6. :' ; /GF.