Harvey Heart Hospital Limited, CHENNAI V. ACIT, CHENNAI

ITA 798/CHNY/2015

• Counselvise Citation: 79821714 RSA 2015
• Duration Of Justice: 2 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-06-2015
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2007-2008
• Appeal Filed On: 13-04-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: A V SREEKANTH

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH, CHENNAI . . . , . !' , $ % BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER ./ ITA NO.798/MDS/2015 ' (' / ASSESSMENT YEAR : 2007-08 M/S HARVEY HEART HOSPITAL LIMITED, OLD NO.32, NEW NO.12, CONRAN SMITH ROAD, GOPALAPURAM, CHENNAI - 600 086. PAN : AAACH 2237 D V. THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE I(2), CHENNAI - 600 034. (*+/ APPELLANT) (,-*+/ RESPONDENT) *+ . / / APPELLANT BY : NONE ,-*+ . / / RESPONDENT BY : SHRI A.V. SREEKANTH, JCIT 0 . 1$ / DATE OF HEARING : 24.06.2015 2!( . 1$ / DATE OF PRONOUNCEMENT : 24.06.2015 / O R D E R PER N.R.S. GANESAN, JUDICIAL MEMBER: THIS APPEAL OF THE ASSESSEE IS DIRECTED AGAINST T HE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS)-19, CHENNA I, DATED 31.12.2014 AND PERTAINS TO ASSESSMENT YEAR 2007-08. 2 I.T.A. NO.798/MDS/15 2. THE APPEAL WAS FIXED FOR HEARING ON 24 TH JUNE, 2015 AND NOTICE OF HEARING WAS SERVED BY RPAD AND THE REGIST RY HAS PLACED ON RECORD THE POSTAL ACKNOWLEDGEMENT RECEIVED FROM THE ASSESSEE AS PROOF OF SERVICE OF NOTICE. INSPITE OF THAT, NO ONE APPEARED FOR THE ASSESSEE WHEN THE APPEAL WAS TAKEN UP FOR HEARI NG ON 24.06.2015. 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 24.06.2015 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.798/MDS/15 ORDER PRONOUNCED IN THE OPEN COURT ON 24 TH JUNE, 2015 AT CHENNAI. SD/- SD/- (. !' ) ( . . . ) (A. MOHAN ALANKAMONY) (N.R.S. GANESAN) $ / ACCOUNTANT MEMBER /JUDICIAL MEMBER /CHENNAI, 4 /DATED, THE 24 TH JUNE, 2015. KRI. . ,156 76(1 /COPY TO: 1. *+ /APPELLANT 2. ,-*+ /RESPONDENT 3. 0 81 () /CIT(A)-19, CHENNAI 4. 0 81 /CIT, CHENNAI-1, CHENNAI 5. 69 ,1 /DR 6. :' ; /GF.