S.Manikandan, CHENNAI V. ITO, Thanjavur

ITA 984/CHNY/2015

• Counselvise Citation: [NaN] 107 COUNSELVISE.COM (IT) 1892 (ITAT-CHENNAI)
• Duration Of Justice: 1 year(s) 2 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-07-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2010-2011
• Appeal Filed On: 30-04-2015
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Section: 32; 147; 131; 68; 246; 69; 145; 27; 148; 54; 37; 6; 56; 263; 63; 132; 12; 28; 144; 10; 90; 154; 2; 11; 15; 271(1)(b); 139; 92

Judgement Text

आयकर अपील य अ धकरण, ’सी’ यायपीठ, चे नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI ी एन.आर.एस. गणेशन, या यक सद य एवं ी ड.एस. स ु दर #संह, लेखा सद य के सम( BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI D.S. SUNDER SINGH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.984/Mds/2015 नधा*रण वष* / Assessment Year : 2010-11 Shri S. Manikandan, S/o Shri Shanmugam, No.25/1, G1 Kings Park, SSR Pankajam Road, Saligramam, Chennai - 600 093. PAN : AEOPM 0077 R v. The Income Tax Officer, Ward – I(2), Thanjavur. (अपीलाथ./Appellant) (/0यथ./Respondent) अपीलाथ. क1 ओर से/Appellant by : None /0यथ. क1 ओर से/Respondent by : Shri A.V. Sreekanth, JCIT स ु नवाई क1 तार ख/Date of Hearing : 27.07.2016 घोषणा क1 तार ख/Date of Pronouncement : 27.07.2016 आदेश /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) – 2, Tiruchirapalli, dated 09.01.2015 and pertains to assessment year 2010-11. 2 I.T.A. No.984/Mds/15 2. This appeal was fixed for hearing on various dates and lastly, it was fixed for 17.03.2016. On 17.03.2016, the appeal was adjourned to 12.05.2016 on the request of the assessee. Again on 12.05.2016, the assessee requested for adjournment and the same was adjourned to 27.07.2016. The Ld. representative for the assessee had taken note of the date of adjournment by signing the appeal folder. Therefore, it is obvious that the assessee / assessee’s representative is well aware of the date of hearing of the appeal. When the appeal was taken up for hearing on 27.07.2016, no one appeared for the assessee even though the date of hearing was within the knowledge of the assessee. 3. There may be various reasons for the assessee for not appearing before this Tribunal when the appeal was taken up for hearing. One of the reasons, presumably, the assessee may not be interested in prosecuting the appeal. Whatever may be the reason, by keeping the proviso to Rule 24 of Income Tax (Appellate Tribunal) Rules, 1963, in mind, the appeal of the assessee is dismissed for non-prosecution. However, it is made clear that it is open to the assessee to move to this Tribunal for recall of this order provided there was sufficient cause on the part of the assessee for 3 I.T.A. No.984/Mds/15 non-appearing before this Tribunal on 27.07.2016 when the appeal was taken up for hearing. 4. With the above observation, the appeal of the assessee is dismissed. Order pronounced in the open court on 27 th July, 2016 at Chennai. sd /- sd/- ( ड.एस. स ु दर #संह ) (एन.आर.एस. गणेशन) (D.S. Sunder Singh) (N.R.S. Ganesan) लेखा सद य/Accountant Member या यक सद य/Judicial Member चे नई/Chennai, 7दनांक/Dated, the 27 th July, 2016. Kri. आदेश क1 / त#ल8प अ9े8षत/Copy to: 1. अपीलाथ./Appellant 2. /0यथ./Respondent 3. आयकर आय ु :त (अपील)/CIT(A), Tiruchirappalli-2 4. आयकर आय ु :त/CIT-2, Tiruchirapalli 5. 8वभागीय / त न ध/DR 6. गाड* फाईल/GF.