Shyamala Gunasekar v. The Income-tax Officer, Non-Corporate Ward 12(4), Erstwhile Business Ward –IX (4), Chennai
[Citation -2016-LL-1006-25]
Citation | 2016-LL-1006-25 |
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Appellant Name | Shyamala Gunasekar |
Respondent Name | The Income-tax Officer, Non-Corporate Ward 12(4), Erstwhile Business Ward –IX (4), Chennai |
Court | ITAT-Chennai |
Relevant Act | Income-tax |
Date of Order | 06/10/2016 |
Assessment Year | 2009-10 |
Judgment | View Judgment |
Bot Summary: | The notice of hearing was served on the assessee by R.P.A.D. The Registry placed on record the postal acknowledgement as a proof of service of 2 I.T.A. No.1147/Mds/2016 notice. In spite of receipt of notice by R.P.A.D., the assessee chooses not to appear before this Tribunal either in person or through authorized representative. There may be various reasons for the assessee for not appearing before this Tribunal on 06.10.2016 when the appeal was taken up for hearing. One of the reasons, presumably, the assessee may not be interested in prosecuting this appeal any further. Whatever may be the reason, by keeping the provisions to Rule 24 of the Income Tax Rules, 1963, in mind, the appeal of the assessee is dismissed for non-prosecution. It is made clear that it is open to the assessee to move this Tribunal for recall of this order provided there is sufficient cause on the part of the assessee for not appearing before this Tribunal on 06.10.2016 when the appeal was taken up for hearing. With the above observation, the appeal of the assessee is dismissed. |