J.Seethalakshmi, Aruppukottai V. DCIT, Madurai

ITA 465/CHNY/2017

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 4630 (ITAT-CHENNAI)
• Duration Of Justice: 2 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-05-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2011-2012
• Appeal Filed On: 23-02-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: N MADHAVAN

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH, CHENNAI . . . , . , BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER ./ ITA NO. : 465/MDS/2017 / ASSESSMENT YEAR :2011-12 SMT. J. SEETHALAKSHMI, 51, PILLAIMAR STREET, ARUPPUKOTTAI 626 101 PAN: AJGPS1003E V. THE DEPUTY COMMISSIONER OF INCOME TAX, CORPORATE CIRCLE 2, MADURAI ( /APPELLANT) ( /RESPONDENT) /APPELLANT BY : NONE /RESPONDENT BY : SHRI N. MADHAVAN, JCIT /DATE OF HEARING : 11.05.2017 /DATE OF PRONOUNCEMENT : 11.05.2017 / 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 PRINCIPAL COMMISSIONER OF INCOME TAX, MADURAI D ATED 15.03.2016. THE NOTICE OF HEARING WAS ISSUED TO THE ASSESSEE BY RPAD AND THE REGISTRY HAS PLACED ON RECORD THE PROO F OF SERVING THE NOTICE OF HEARING. INSPITE OF NOTICE BY RPAD, NO-O NE APPEARED FOR THE ASSESSEE WHEN THE APPEAL IS TAKEN UP FOR HEARING. THERE MAY BE 2 I.T.A. NO. 465/MDS/2017 VARIOUS REASONS FOR THE ASSESSEE FOR NOT APPEARING BEFORE THIS TRIBUNAL AFTER RECEIVING THE NOTICE OF HEARING. ONE OF THE REASON PRESUMABLY, THE ASSESSEE MAY NOT BE INTERESTED IN PROSECUTING THIS APPEAL ANY FURTHER. WHATEVER MAY BE THE REASON BY KEEPING IN VIEW THE PROVISO TO RULE 24 OF INCOME TAX (APPELLATE TRIBUNAL) RULES, 1963, THIS APPEAL OF THE ASSESSEE IS DISMISSED FOR NON-PROSECUTION. 2. HOWEVER IT IS MADE CLEAR IT IS OPEN TO THE ASSES SEE TO MOVE THIS TRIBUNAL FOR RECALL OF THIS ORDER PROVIDED THERE WAS A SUFFICIENT CAUSE ON THE PART OF THE ASSESSEE FOR NOT APPEARING BEFORE T HIS TRIBUNAL ON 11.05.2017, WHEN THE APPEAL IS TAKEN UP FOR HEARING . 3. WITH THE ABOVE OBSERVATION, THE APPEAL OF THE AS SESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 11 TH MAY, 2017 AT CHENNAI. SD/- SD/- ( . ) ( . . . ) (A. MOHAN ALANKAMONY) (N.R.S. GANESAN) / ACCOUNTANT MEMBER /JUDICIAL MEMBER /CHENNAI, /DATED, THE 11 TH MAY, 2017. JR. /COPY TO: 1. /APPELLANT 2. /RESPONDENT 3. ( )/CIT(A) 4. /CIT 5. !' /DR 6. #$ /GF