M/s. Rishabh Enterprises v. ITO, Business Ward –II(3), Chennai
[Citation -2016-LL-1013-39]
| Citation | 2016-LL-1013-39 |
|---|---|
| Appellant Name | M/s. Rishabh Enterprises |
| Respondent Name | ITO, Business Ward –II(3), Chennai |
| Court | ITAT-Chennai |
| Relevant Act | Income-tax |
| Date of Order | 13/10/2016 |
| Assessment Year | 2011-12 |
| Judgment | View Judgment |
| Bot Summary: | The appeal was fixed for hearing on 13.10.2016 and the notice of hearing was served on the assessee by R.P.A.D. The Registry has placed on record the postal acknowledgement as a proof of notice of service on the assessee. Even after receipt of notice of hearing by R.P.A.D., the assessee has not chosen to appear before this Tribunal when the appeal was taken up for hearing. There may be various reasons for the assessee for not appearing before this Tribunal on 13.10.2016 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 13.10.2016 when the appeal was taken up for hearing. With the above observation, the appeal of the assessee is dismissed. |