Arjun Balu, Coimbatore V. ACIT, Coimbatore

ITA 419/CHNY/2013

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 90450 (ITAT-CHENNAI)
• Duration Of Justice: 2 year(s) 2 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-05-2015
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Next Hearing Date: 25-05-2015
• Assessment Year: 2005-2006
• Appeal Filed On: 08-03-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: N MADHAVAN

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH, CHENNAI . . . , . !'# ! , % !& BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER ./ ITA NO.419/MDS/2013 ( )( / ASSESSMENT YEAR : 2005-06 SHRI ARJUN BALU, 154, RACE COURSE, COIMBATORE 641 018. PAN : AATPB 8554 H V. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE III, RACE COURSE, COIMBATORE. (+,/ APPELLANT) (-.+,/ RESPONDENT) +, / 0 / APPELLANT BY : NONE -.+, / 0 / RESPONDENT BY : SHRI N. MADHAVAN, JCIT 1 / 2% / DATE OF HEARING : 25.05.2015 3') / 2% / DATE OF PRONOUNCEMENT : 25.05.2015 / 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 17.12.2012. 2 I.T.A. NO.419/MDS/13 2. THE APPEAL OF THE ASSESSEE WAS FIXED FOR HEARING ON 05.08.2013. SUBSEQUENTLY, IT WAS ADJOURNED TO VARI OUS DATES. FINALLY, THE SAME WAS POSTED FOR HEARING ON 25.05.2 015. ON BEHALF OF THE ASSESSEE, HIS REPRESENTATIVE HAD TAKEN NOTE OF THE DATE OF HEARING BY MAKING AN ENDORSEMENT IN THE APPEAL FOLD ER. INSPITE OF THAT, WHEN THE APPEAL WAS TAKEN UP FOR HEARING ON 2 5.05.2015, NO ONE APPEARED FOR THE 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 25.05.2015 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.419/MDS/13 ORDER PRONOUNCED ON 25 TH MAY, 2015 AT CHENNAI. SD/- SD/- (A. MOHAN ALANKAMONY) (N.R.S. GANESAN) (. !'# ! ) ( . . . ) % / ACCOUNTANT MEMBER /JUDICIAL MEMBER /CHENNAI, 5 /DATED, THE 25 TH MAY, 2015. KRI. / -267 87)2 /COPY TO: 1. +, /APPELLANT 2. -.+, /RESPONDENT 3. 1 92 () /CIT(A)-I, COIMBATORE 4. 1 92 /CIT-I, COIMBATORE 5. 7: -2 /DR 6. ( ; /GF.