Income Tax Appellate Tribunal - Chennai
Pakkar Leather Export Company , Chennai vs Acit Ncc-5 , Chennai on 1 November, 2017
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
ी अ ाहम पी.जॉज&, लेखा सद य केसम)
BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND
SHRI ABRAHAM P. GEORGE, ACCOUNTANT MEMBER
आयकर अपील सं./ITA No.2015/Mds/2017
नधा&रण वष& / Assessment Year : 2012-13
M/s Pakkar Leather Export The Assistant Commissioner of
Company, v. Income Tax,
11/23, Vepery High Road, Non-Corporate Circle - 5,
D.No.8, 2nd floor, Periamet, Chennai - 600 006.
Chennai - 600 003.
PAN : AAAFP 6536 A
(अपीलाथ./Appellant) (/0यथ./Respondent)
अपीलाथ. क1 ओर से/Appellant by : None
/0यथ. क1 ओर से/Respondent by : Ms. S. Vijayaprabha, JCIT
सन
ु वाई क1 तार
ख/Date of Hearing : 01.11.2017
घोषणा क1 तार
ख/Date of Pronouncement : 01.11.2017
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)-5, Chennai, dated 14.06.2017 and pertains to assessment year 2012-13. 2 I.T.A. No.2015/Mds/17
2. The appeal was fixed for hearing on 01.11.2017 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. Even after receiving of notice by RPAD, the assessee failed to appear before this Tribunal 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 01.11.2017 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.2015/Mds/17
Order pronounced in the open court on 1st November, 2017 at Chennai.
sd/- sd/-
(अ ाहम पी.जॉज&) (एन.आर.एस. गणेशन)
(Abraham P. George) (N.R.S. Ganesan)
लेखा सद य/Accountant Member या यक सद य/Judicial Member
चे नई/Chennai,
st
8दनांक/Dated, the 1 November, 2017.
Kri.
आदे श क1 / त9ल:प अ;े:षत/Copy to:
1. अपीलाथ./Appellant
2. /0यथ./Respondent
3. आयकर आय< ु त (अपील)/CIT(A)-5, Chennai-34
4. Principal CIT -9, Chennai
5. :वभागीय / त न ध/DR
6. गाड& फाईल/GF.