Income Tax Appellate Tribunal - Chennai
Sri Vijayaram Hire Purchase And Leasing ... vs Acit, Salem on 3 January, 2018
आयकर अपील
य अ धकरण, 'डी' यायपीठ, चे नई
IN THE INCOME TAX APPELLATE TRIBUNAL
'D' BENCH, CHENNAI
ी एन.आर.एस. गणेशन, या यक सद य एवं ी एस जयरामन, लेखा सद य केसम$
BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND
SHRI S. JAYARAMAN, ACCOUNTANT MEMBER
आयकर अपील सं./ITA No.1499/Mds/2017
नधा'रण वष' / Assessment Year : 2012-13
M/s Sri Vijayaram Hire Purchase The Assistant Commissioner of
and Leasing Finance (P.) Ltd., v. Income Tax,
No.22/97, Thayumanavar Street, Circle - 1,
Attur - 636 102. Salem.
PAN : AAICS 1486 K
(अपीलाथ+/Appellant) (,-यथ+/Respondent)
अपीलाथ+ क. ओर से/Appellant by : None
,-यथ+ क. ओर से/Respondent by : Ms. S. Vijayaprabha, JCIT
सन
ु वाई क. तार
ख/Date of Hearing : 03.01.2018
घोषणा क. तार
ख/Date of Pronouncement : 03.01.2018
आदे श /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), Salem, dated 30.03.2017 and pertains to assessment year 2012-13. 2 I.T.A. No.1499/Mds/17
2. The appeal of the assessee was fixed for hearing on 03.01.2018 and the notice of hearing was served on the assessee by RPAD. The Registry has placed on record the postal acknowledgement as proof of service of notice on the assessee. Inspite of receipt of notice by RPAD, the assessee chose to remain absent when the appeal was taken up for hearing.
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 its 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 non-appearing before this Tribunal on 03.01.2018 when the appeal was taken up for hearing.
4. With the above observation, the appeal of the assessee is dismissed.
3 I.T.A. No.1499/Mds/17
Order pronounced in the open court on 3rd January, 2018 at Chennai.
sd/- sd/-
(एस जयरामन) (एन.आर.एस. गणेशन)
(S. Jayaraman) (N.R.S. Ganesan)
लेखा सद य/Accountant Member या यक सद य/Judicial Member
चे नई/Chennai,
rd
5दनांक/Dated, the 3 January, 2018.
Kri.
आदे श क. , त6ल7प अ8े7षत/Copy to:
1. अपीलाथ+/Appellant
2. ,-यथ+/Respondent
3. आयकर आय9 ु त (अपील)/CIT(A), Salem
4. Principal CIT, Salem
5. 7वभागीय , त न ध/DR
6. गाड' फाईल/GF.