Swati Gupta, CHENNAI V. ITO, CHENNAI

ITA 689/CHNY/2017

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 4482 (ITAT-CHENNAI)
• Duration Of Justice: 1 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-05-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Next Hearing Date: 16-05-2017
• Assessment Year: 2008-2009
• Appeal Filed On: 21-03-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SUMATHI VENKATRAMAN

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH, CHENNAI . . . , , BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI S. JAYARAMAN, ACCOUNTANT MEMBER ./ ITA NO. 689/MDS/2017 / ASSESSMENT YEAR : 2008-09 SMT. SWATI GUPTA, 140, FLAT NO.27, II FLOOR, LUZ GINZA SHANTI VIHAR COMPLEX, MYLAPORE, CHENNAI 600 004. PAN: AHIPG2509D V. THE INCOME TAX OFFICER, NON CORPORATE WARD 2(4), CHENNAI. ( /APPELLANT) ( /RESPONDENT) /APPELLANT BY : NONE /RESPONDENT BY : SMT. SUMATHI VENKAT RAMAN, JCIT /DATE OF HEARING : 16.05.2017 /DATE OF PRONOUNCEMENT : 16.05.2017 / O R D E R PER N.R.S. GANESAN, JUDICIAL MEMBER : THIS APPEAL OF THE ASSESSEE IS FIXED FOR HEARING ON 16.05.2017 AND NOTICE OF HEARING WAS ISSUED BY RPAD. THE POSTA L AUTHORITIES RETURNED THE NOTICE OF HEARING WITH THE ENDORSEMENT UNCLAIMED. THERE MAY BE VARIOUS REASONS FOR THE ASSESSEE FOR NOT CLA IMING THE REGISTERED LETTER AFTER INTIMATION BY THE POSTAL AUTHORITIES. ONE OF THE REASON PRESUMABLY, THE ASSESSEE MAY NOT BE INTERESTED IN P ROSECUTING THIS 2 I.T.A. NO. 689/MDS/2017 APPEAL ANY FURTHER. NO ONE APPEARED FOR THE ASSESS EE WHEN THE APPEAL IS TAKEN UP FOR HEARING. THIS TRIBUNAL HAS NO MACHI NERY TO TRACE OUT THE ASSESSEE AND SERVE THE NOTICE. KEEPING IN VIEW TH E 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 THAT THE ASSESSEE IS AT LIBERTY 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 16.05.2017, 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 16 TH MAY, 2017 AT CHENNAI. SD/- SD/- ( ) ( . . . ) (S. JAYARAMAN) (N.R.S. GAN ESAN) /ACCOUNTANT MEMBER /JUDICIAL MEMBER /CHENNAI, /DATED, THE 16 TH MAY, 2017. JR. /COPY TO: 1. /APPELLANT 2. /RESPONDENT 3. ( )/CIT(A) 4. /CIT 5. !'# /DR 6. $ /GF