N.Purushothaman, Coimbatore V. DCIT, Coimbatore

ITA 393/CHNY/2017

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 4990 (ITAT-CHENNAI)
• Duration Of Justice: 1 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-04-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2011-2012
• Appeal Filed On: 15-02-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SHIVA SRINIVASJCIT

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, CHENNAI . . . , .. ' #$, & '( BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI D.S. SUNDER SINGH, ACCOUNTANT MEMBER ./ ITA NO.393/MDS/2017 * +* / ASSESSMENT YEAR : 2011-12 SHRI N. PURUSHOTHAMAN, 9-A, GANDHI NAGAR, KARAMADAI, COIMBATORE 641 104. PAN : AHAPP 2626 G V. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 1, OOTY. (PREVIOUSLY ASSESSED UNDER ACIT, SALARY CIRCLE -1, COIMBATORE.) (-./ APPELLANT) (/0-./ RESPONDENT) -. 1 2 / APPELLANT BY : NONE /0-. 1 2 / RESPONDENT BY : SHRI SHIVA SRINIVAS, JCIT ' 1 3& / DATE OF HEARING : 12.04.2017 45+ 1 3& / DATE OF PRONOUNCEMENT : 12.04.2017 / O R D E R PER N.R.S. GANESAN, JUDICIAL MEMBER: THIS APPEAL OF THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS)-3, COIMBAT ORE, DATED 18.10.2016 AND PERTAINS TO ASSESSMENT YEAR 2011-12. 2 I.T.A. NO.393/MDS/17 2. NOTICE OF HEARING WAS SERVED ON THE ASSESSEE BY RPAD. THE REGISTRY HAS PLACED ON RECORD THE POSTAL ACKNOW LEDGEMENT AS PROOF OF SERVICE OF NOTICE ON THE ASSESSEE. EVEN A FTER RECEIPT OF NOTICE, NO ONE APPEARED FOR THE ASSESSEE WHEN THE A PPEAL WAS TAKEN UP FOR HEARING. 3. THERE MAY BE VARIOUS REASONS FOR THE ASSESSEE FO R NOT APPEARING BEFORE THIS TRIBUNAL WHEN THE APPEAL WAS TAKEN UP FOR HEARING. ONE OF THE REASONS, PRESUMABLY, THE ASSES SEE MAY NOT BE INTERESTED IN PROSECUTING HIS APPEAL. WHATEVER MAY BE THE REASON, BY KEEPING THE PROVISO TO RULE 24 OF INCOME TAX (AP PELLATE TRIBUNAL) RULES, 1963, IN MIND, THE APPEAL OF THE A SSESSEE IS DISMISSED FOR NON-PROSECUTION. HOWEVER, IT IS MAD E CLEAR THAT IT IS OPEN TO THE ASSESSEE TO MOVE TO THIS TRIBUNAL FOR R ECALL OF THIS ORDER PROVIDED THERE WAS SUFFICIENT CAUSE ON THE PART OF THE ASSESSEE FOR NON-APPEARING BEFORE THIS TRIBUNAL ON 12.04.2017 WH EN THE APPEAL WAS TAKEN UP FOR HEARING. 4. WITH THE ABOVE OBSERVATION, THE APPEAL OF THE AS SESSEE IS DISMISSED. 3 I.T.A. NO.393/MDS/17 ORDER PRONOUNCED IN THE OPEN COURT ON 12 TH APRIL, 2017 AT CHENNAI. SD/- SD/- ( . . ' #$ ) ( . . . ) (D.S. SUNDER SINGH) (N.R.S. GANESAN) & / ACCOUNTANT MEMBER /JUDICIAL MEMBER /CHENNAI, 7 /DATED, THE 12 TH APRIL, 2017. KRI. 1 /3#8 98+3 /COPY TO: 1. -. /APPELLANT 2. /0-. /RESPONDENT 3. ' :3 () /CIT(A)-3, COIMBATORE 4. PRINCIPAL CIT-2, COIMBATORE 5. 8; /3 /DR 6. * < /GF.