Sekhar Alagappan, CHENNAI V. ITO, CHENNAI

ITA 999/CHNY/2017

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 6196 (ITAT-CHENNAI)
• Duration Of Justice: 4 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-09-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2012-2013
• Appeal Filed On: 24-04-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ASISH TRIPATHY

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH, CHENNAI . . . , , ' # BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI S. JAYARAMAN, ACCOUNTANT MEMBER ./ ITA NO.999/MDS/2017 & '& / ASSESSMENT YEAR : 2012-13 SHRI SEKHAR ALAGAPPAN, C/O D. MOHNOT & CO., CHARTERED ACCOUNTANTS, NO.28, OLD NO.38, COLLEGE ROAD, NUNGAMBAKKAM, CHENNAI - 600 034. PAN : AAAPA 6676 J V. THE INCOME TAX OFFICER, NON CORPORATE WARD 15(4), CHENNAI - 600 034. ()*/ APPELLANT) (+,)*/ RESPONDENT) )* - . / APPELLANT BY : NONE +,)* - . / RESPONDENT BY : SHRI ASISH TRIPATHY, JCIT / - 0' / DATE OF HEARING : 13.09.2017 12' - 0' / DATE OF PRONOUNCEMENT : 13.09.2017 / 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) -15, CHENN AI, DATED 13.02.2017 AND PERTAINS TO ASSESSMENT YEAR 2012-13. 2. THIS APPEAL WAS FIXED FOR HEARING ON 06.07.2017. FROM 06.07.2017, THE MATTER WAS ADJOURNED TO 13.09.2017. SHRI N. 2 I.T.A. NO.999/MDS/17 PURANDARADAS, THE LD. REPRESENTATIVE FOR THE ASSESS EE, TOOK NOTE OF THE DATE OF HEARING AND ALSO MADE ENDORSEMENT ON TH E FILE. WHEN THE APPEAL WAS TAKEN UP FOR HEARING ON 13.09.2017, NO ONE APPEARED FOR THE ASSESSEE EVEN THOUGH THE DATE OF H EARING WAS TAKEN NOTE BY THE REPRESENTATIVE FOR 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 HIS 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 13.09.2017 WH EN THE APPEAL WAS TAKEN UP FOR HEARING. 5. WITH THE ABOVE OBSERVATION, THE APPEAL OF THE AS SESSEE IS DISMISSED. 3 I.T.A. NO.999/MDS/17 ORDER PRONOUNCED IN THE OPEN COURT ON 13 TH SEPTEMBER, 2017 AT CHENNAI. SD/- SD/- ( ) ( . . . ) (S. JAYARAMAN) (N.R.S. GANESAN) ' / ACCOUNTANT MEMBER /JUDICIAL MEMBER /CHENNAI, 4 /DATED, THE 13 TH SEPTEMBER, 2017. KRI. - +056 76'0 /COPY TO: 1. )* /APPELLANT 2. +,)* /RESPONDENT 3. / 80 () /CIT(A)-15, CHENNAI 4. PRINCIPAL CIT-6, CHENNAI-34 5. 69 +0 /DR 6. :& ; /GF.