G. Sudhakar, Arakkonam V. CIT(A), CHENNAI

ITA 69/CHNY/2017

• Counselvise Citation: [2017] 130 COUNSELVISE.COM (IT) 7694 (ITAT-CHENNAI)
• Duration Of Justice: 1 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-02-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Assessment Year: 2011-2012
• Appeal Filed On: 10-01-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: R DURAI

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH, CHENNAI . . . , .. ' #$, & '( BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI D.S. SUNDER SINGH, ACCOUNTANT MEMBER ./ ITA NO.69/MDS/2017 * +* / ASSESSMENT YEAR : 2011-12 SHRI G. SUDHAKAR, M/S SUDHAKAR AGENCIES, 0.9/24, KANNA FLOUR MILL STREET, STUART PET, ARAKKONAM, VELLORE. PAN : BMKPS 1043 N V. THE INCOME TAX OFFICER, WARD I(3), VELLORE. (-./ APPELLANT) (/0-./ RESPONDENT) -. 1 2 / APPELLANT BY : NONE /0-. 1 2 / RESPONDENT BY : SHRI R. DURAI PANDIAN, JCIT ' 1 3& / DATE OF HEARING : 28.02.2017 45+ 1 3& / DATE OF PRONOUNCEMENT : 28.02.2017 / O R D E R PER N.R.S. GANESAN, JUDICIAL MEMBER: THIS APPEAL OF THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS)-13, CHENNA I DATED 10.11.2016 AND PERTAINS TO ASSESSMENT YEAR 2011-12. 2 I.T.A. NO.69/MDS/17 2. WHEN THE APPEAL WAS TAKEN UP FOR HEARING ON 28.0 2.2017, NO ONE APPEARED FOR THE ASSESSEE DESPITE THE SERVIC E OF NOTICE BY RPAD. THE REGISTRY HAS PLACED ON RECORD THE POSTAL ACKNOWLEDGEMENT AS A PROOF OF NOTICE OF SERVICE ON THE ASSESSEE. 3. THERE MAY BE VARIOUS REASONS FOR THE ASSESSEE FO R NOT APPEARING BEFORE THIS TRIBUNAL WHEN THE APPEAL WAS TAKEN UP FOR HEARING. ONE OF THE REASONS, PRESUMABLY, THE ASSES SEE MAY NOT BE INTERESTED IN PROSECUTING THE APPEAL. WHATEVER MAY BE THE REASON, BY KEEPING THE PROVISO TO RULE 24 OF INCOME TAX (AP PELLATE TRIBUNAL) RULES, 1963, IN MIND, THE APPEAL OF THE A SSESSEE IS DISMISSED FOR NON-PROSECUTION. HOWEVER, IT IS MAD E CLEAR THAT IT IS OPEN TO THE ASSESSEE TO MOVE TO THIS TRIBUNAL FOR R ECALL OF THIS ORDER PROVIDED THERE WAS SUFFICIENT CAUSE ON THE PART OF THE ASSESSEE FOR NON-APPEARING BEFORE THIS TRIBUNAL ON 28.02.2017 WH EN THE APPEAL WAS TAKEN UP FOR HEARING. 4. WITH THE ABOVE OBSERVATION, THE APPEAL OF THE AS SESSEE IS DISMISSED. 3 I.T.A. NO.69/MDS/17 ORDER PRONOUNCED IN THE OPEN COURT ON 28 TH FEBRUARY, 2017 AT CHENNAI. SD/- SD/- ( . . ' #$ ) ( . . . ) (D.S. SUNDER SINGH) (N.R.S. GANESAN) & / ACCOUNTANT MEMBER /JUDICIAL MEMBER /CHENNAI, 7 /DATED, THE 28 TH FEBRUARY, 2017. KRI. 1 /3#8 98+3 /COPY TO: 1. -. /APPELLANT 2. /0-. /RESPONDENT 3. ' :3 () /CIT(A)-13, CHENNAI 4. PRINCIPAL CIT-8, CHENNAI-34 5. 8; /3 /DR 6. * < /GF.