New Life India, Tirunelveli V. CIT, Madurai

ITA 2696/CHNY/2014

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 90275 (ITAT-CHENNAI)
• 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: misc
• Appeal Filed On: 27-10-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: PATHLAVATH PEERYA
• Section: 12AA

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.2696/MDS/2014 ' (' / ASSESSMENT YEAR : N.A. M/S NEW LIFE INDIA, NO.10/466, NORTH STREET, KAMARAJ NAGAR, PAVOORCHATHIRAM, TENKASI TALUK, TIRUNELVELI 627 808. PAN : AABTN 7825 R V. THE COMMISSIONER OF INCOME TAX-II, MADURAI. (*+/ APPELLANT) (,-*+/ RESPONDENT) *+ . / / APPELLANT BY : NONE ,-*+ . / / RESPONDENT BY : SH. PATHLAVATH PEERYA, CIT 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: THE APPEAL OF THE ASSESSEE IS DIRECTED AGAINST TH E ORDER OF THE COMMISSIONER OF INCOME TAX-II, MADURAI, DATED 2 2.07.2014, 2 I.T.A. NO.2696/MDS/14 REJECTING REGISTRATION UNDER SECTION 12AA OF THE IN COME-TAX ACT, 1961 (IN SHORT 'THE ACT'). 2. THE APPEAL OF THE ASSESSEE WAS FIXED FOR HEARING ON 01.01.2015. HOWEVER, THE SAME WAS ADJOURNED TO 07. 04.2015 AND THE NOTICE WAS ISSUED BY RPAD. WHEN THE APPEAL WAS TAKEN UP FOR HEARING ON 07.04.2015, NO ONE APPEARED FOR THE ASSE SSEE. 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.2696/MDS/14 ORDER PRONOUNCED IN THE OPEN COURT AFTER CONCLUSI ON OF HEARING ON 7 TH 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-II, MADURAI 5. 69 ,1 /DR 6. :' ; /GF.