Income Tax Appellate Tribunal - Chennai
Ananthi Agro Dev (P) Ltd., Chennai vs Acit, Chennai on 13 July, 2017
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 ी 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.1052/Mds/2017
नधा&रण वष& / Assessment Year : 2008-09
M/s Ananthi Agro Dev (P) Ltd., The Assistant Commissioner of
B-3, Chella Avenue, v. Income Tax,
20/21, Dwaraka Colony, Central Circle - 3(4),
Bridavan Street, Mylapore, Chennai.
Chennai - 600 004.
PAN : AAFCA 7703 E
(अपीलाथ*/Appellant) (+,यथ*/Respondent)
अपीलाथ* क- ओर से/Appellant by : None
+,यथ* क- ओर से/Respondent by : Shri B. Sagadevan, JCIT
सन
ु वाई क- तार ख/Date of Hearing : 13.07.2017
घोषणा क- तार ख/Date of Pronouncement : 13.07.2017
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)-II, Chennai, dated 24.02.2015 and pertains to assessment year 2008-09. 2 I.T.A. No.1052/Mds/17
2. When the appeal was taken up for hearing, nobody appeared for the assessee. Notice of hearing was sent by registered post. However, the postal authorities returned the same with an endorsement "Door locked, unclaimed." Hence, there is a presumption that the notice was served on 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 his 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 13.07.2017 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.1052/Mds/17
Order pronounced in the open court on 13th July, 2017 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,
th
4दनांक/Dated, the 13 July, 2017.
Kri.
आदे श क- + त5ल6प अ7े6षत/Copy to:
1. अपीलाथ*/Appellant
2. +,यथ*/Respondent
3. आयकर आय8 ु त (अपील)/CIT(A)-19, Chennai.
4. आयकर आय8 ु त / CIT, Central- 1, Chennai
5. 6वभागीय + त न ध/DR
6. गाड& फाईल/GF.