D.S.Madaiaswamy, Salem V. ITO, Salem

ITA 625/CHNY/2014

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 7777 (ITAT-CHENNAI)
• Duration Of Justice: 1 year(s) 11 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-03-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Assessment Year: 2003-2004
• Appeal Filed On: 13-03-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: DR MILIND MADHUKAR BHUSARI

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.625/MDS/2014 ( )( / ASSESSMENT YEAR : 2003-04 SHRI D.S. MADAIASWAMY, C/O SH. S. DORAISWAMY, M.A., AUDITOR & INCOME-TAX PRACTITIONER, 30, SAHADEVAPURAM EXTENSION, SALEM 7. PAN : ADOPM 1512 C V. THE INCOME TAX OFFICER, WARD I(3), SALEM 7. (+,/ APPELLANT) (-.+,/ RESPONDENT) +, / 0 / APPELLANT BY : NONE -.+, / 0 / RESPONDENT BY : DR. MILIND MADHUKAR BHUSARI, C IT 1 / 2% / DATE OF HEARING : 09.03.2016 3') / 2% / DATE OF PRONOUNCEMENT : 09.03.2016 / 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), SALEM, DA TED 31.12.2013 AND PERTAINS TO ASSESSMENT YEAR 2003-04. 2 I.T.A. NO.625/MDS/14 2. THE APPEAL WAS FIXED FOR VARIOUS DATES FOR FINAL DISPOSAL. FINALLY, THE APPEAL WAS FIXED FOR HEARING ON 09.03. 2016 AND NOTICE FOR HEARING WAS SERVED ON THE ASSESSEE BY RPAD. TH E REGISTRY HAS PLACED ON RECORD THE POSTAL ACKNOWLEDGEMENT AS PROOF OF SERVICE OF NOTICE ON THE ASSESSEE. IN SPITE OF REC EIPT OF THE NOTICE, NO ONE APPEARED FOR THE ASSESSEE WHEN THE APPEAL WA S 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 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 HIS NON-APPEARANCE BEFORE THIS TRIBUNAL ON 09.03.20 16 WHEN 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.625/MDS/14 ORDER PRONOUNCED IN THE OPEN COURT ON 9 TH MARCH, 2016 AT CHENNAI. SD/- SD/- (. !'# ! ) ( . . . ) (A. MOHAN ALANKAMONY) (N.R.S. GANESAN) % / ACCOUNTANT MEMBER /JUDICIAL MEMBER /CHENNAI, 5 /DATED, THE 9 TH MARCH, 2016. KRI. / -267 87)2 /COPY TO: 1. +, /APPELLANT 2. -.+, /RESPONDENT 3. 1 92 () /CIT(A), SALEM 4. 1 92 /CIT, SALEM 5. 7: -2 /DR 6. ( ; /GF.