Vee Pee Estate & Hotels (P) Limited, Pondicherry V. DCIT, Pondicherry

ITA 474/CHNY/2017

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 4495 (ITAT-CHENNAI)
• Duration Of Justice: 3 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-05-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 30-05-2017
• Assessment Year: 2012-2013
• Appeal Filed On: 23-02-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: S V M PRASAD
• Keywords: Reasonable cause

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH, CHENNAI . . . , , BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI S. JAYARAMAN, ACCOUNTANT MEMBER ./ ITA NO. : 474/MDS/2017 / ASSESSMENT YEAR :2012-13 M/S. VEE PEE ESTATE & HOTELS (P) LTD., NO.16, EAST COAST ROAD, KIRUMAMBAKKAM, PONDICHERRY 607 402. PAN: AACCV8670Q V. THE DEPUTY COMMISSIONER OF INCOME TAX, PONDICHERRY CIRCLE, PONDICHERRY ( /APPELLANT) ( /RESPONDENT) /APPELLANT BY : NONE /RESPONDENT BY : SHRI S.V.M. PRASAD, CIT /DATE OF HEARING : 30.05.2017 /DATE OF PRONOUNCEMENT : 30.05.2017 / 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), PUDUCHERR Y DATED 15.12.2016 AND PERTAINS TO THE ASSESSMENT YEAR 2012 -13. THIS APPEAL OF THE ASSESSEE IS FIXED FOR HEARING ON 30.05.2017 AND NOTICE OF HEARING WAS ISSUED BY RPAD. THE POSTAL AUTHORITIES RETURNED THE NOTICE OF HEARING WITH THE ENDORSEMENT INSUFFICIENT ADDRESS. WHEN THE APPEAL IS TAKEN UP 2 I.T.A. NO. 474/MDS/2017 FOR HEARING ON 30.05.2017, NO-ONE APPEARED FOR THE ASSESSEE. THERE MAY BE VARIOUS REASONS FOR THE ASSESSEE FOR NOT APPEARI NG BEFORE THIS TRIBUNAL ON 30.05.2017 WHEN THE APPEAL IS TAKEN UP FOR HEARI NG. ONE OF THE REASON PRESUMABLY, THE ASSESSEE MAY NOT BE INTERESTED IN P ROSECUTING THIS APPEAL ANY FURTHER. WHATEVER MAY BE THE REASON BY KEEPING THE PROVISO TO RULE 24 OF INCOME TAX (APPELLATE TRIBUNAL) RULES, 1963, IN MIND, THIS APPEAL OF THE ASSESSEE IS DISMISSED FOR NON-PROSECUTION. 2. HOWEVER IT IS MADE CLEAR THAT IT IS OPEN TO THE ASSESSEE TO MOVE THIS TRIBUNAL FOR RECALL OF THIS ORDER PROVIDED THERE WAS A REASONABLE CAUSE ON THE PART OF THE ASSESSEE FOR NOT APPEARING BEFORE T HIS TRIBUNAL ON 30.05.2017, 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 30 TH MAY, 2017 AT CHENNAI. SD/- SD/- ( ) (S. JAYARAMAN) /ACCOUNTANT MEMBER ( . . . ) (N.R.S. GANESAN) /JUDICIAL MEMBER /CHENNAI, /DATED, THE 30 TH MAY, 2017. JR. /COPY TO: 1. /APPELLANT 2. /RESPONDENT 3. ( )/CIT(A) 4. /CIT 5. !'# /DR 6. $% /GF