Usamah Agencies, CHENNAI V. ITO, CHENNAI

ITA 564/CHNY/2016

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 9194 (ITAT-CHENNAI)
• Duration Of Justice: 3 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-06-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2009-2010
• Appeal Filed On: 10-03-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: P RADHAKRISHNAN

Judgement Text

, / , IN THE INCOME TAX APPELLATE TRIBUNAL A / S M C BENCH, CHENNAI ... , BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER ./ ITA NOS.563 & 564/MDS/2016 ' #$' / ASSESSMENT YEARS : 2007-08 & 2009-10 M/S USAMAH AGENCIES, OLD NO.8, NEW NO.14, PATNOOL SARDAR JUNG STREET, PERIAMET, CHENNAI - 600 003. PAN : AAAFU 1880 A V. THE INCOME TAX OFFICER, NON-CORPORATE WARD 6(3), CHENNAI - 600 034. (&'/ APPELLANT) (()&'/ RESPONDENT) &' * + / APPELLANT BY : NONE ()&' * + / RESPONDENT BY : SH. P. RADHAKRISHNAN, JCIT , # * -. / DATE OF HEARING : 15.06.2016 /0$ * -. / DATE OF PRONOUNCEMENT : 15.06.2016 / O R D E R BOTH THE APPEALS OF THE ASSESSEE ARE DIRECTED AGA INST THE RESPECTIVE ORDERS OF THE COMMISSIONER OF INCOME TAX (APPEALS) 5, CHENNAI, FOR THE ASSESSMENT YEARS 2007-08 AND 2009- 10. 2. BOTH THE APPEALS WERE FIXED FOR HEARING ON 15.06 .2016 AND NOTICE OF HEARING WAS SERVED ON THE ASSESSEE BY RPA D. THE POSTAL AUTHORITIES RETURNED THE NOTICE WITH AN ENDORSEMENT LEFT. THE 2 I.T.A. NOS.563 & 564/16 CHANGE OF ADDRESS WAS NOT INTIMATED BY THE ASSESSEE TO THE REGISTRY OF THIS TRIBUNAL. 3. THERE MAY BE VARIOUS REASONS FOR NOT INTIMATING THE CHANGE OF ADDRESS TO THE REGISTRY. THIS TRIBUNAL HAS NO M ACHINERY TO TRACE OUT THE CORRECT ADDRESS OF THE ASSESSEE TO SERVE TH E NOTICE OF HEARING. WHEN THE ASSESSEE FILED APPEAL, THIS TRIB UNAL IS OF THE CONSIDERED OPINION THAT IT IS FOR THE ASSESSEE TO I NTIMATE THE REGISTRY IMMEDIATELY THE CHANGE OF ADDRESS, IF ANY, SO THAT THE ASSESSEE CAN BE INFORMED ABOUT THE DATE OF HEARING. THE ASSESSEE HAS NOT CHOSEN TO INTIMATE THE REGISTRY ABOUT THE C HANGE OF ADDRESS. THEREFORE, THIS TRIBUNAL IS OF THE CONSID ERED OPINION THAT THE ASSESSEE MAY NOT BE INTERESTED IN PROSECUTING T HE APPEAL. 4. WHATEVER MAY BE THE REASON FOR NOT APPEARING BEF ORE THIS TRIBUNAL ON 15.06.2016, BY KEEPING THE PROVISO TO R ULE 24 OF INCOME TAX (APPELLATE TRIBUNAL) RULES, 1963, IN MIN D, THE APPEAL OF THE ASSESSEE IS DISMISSED FOR NON-PROSECUTION. HOW EVER, IT IS MADE CLEAR THAT IT IS OPEN TO THE ASSESSEE TO MOVE TO THIS TRIBUNAL FOR RECALL OF THIS ORDER PROVIDED THERE WAS SUFFICI ENT CAUSE ON THE PART OF THE ASSESSEE FOR NOT APPEARING BEFORE THIS TRIBUNAL ON 15.06.2016 WHEN THE APPEAL WAS TAKEN UP FOR HEARING . 3 I.T.A. NOS.563 & 564/16 5. WITH THE ABOVE OBSERVATION, BOTH THE APPEALS OF THE ASSESSEE ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 15 TH JUNE, 2016 AT CHENNAI. SD/- ( ... ) (N.R.S. GANESAN) /JUDICIAL MEMBER /CHENNAI, 2 /DATED, THE 15 TH JUNE, 2016. KRI. * (-34 54$- /COPY TO: 1. &' /APPELLANT 2. ()&' /RESPONDENT 3. , 6- () /CIT(A)-5, CHENNAI 4. PRINCIPAL CIT-9, CHENNAI 5. 4#7 (- /DR 6. 8' 9 /GF.