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G Chandrasekar, Chittoor vs Assessee

Income Tax Appellate Tribunal20 April 2015

Ratio decidendi

The rule this decision rests on

An appeal that is defective, including on account of unexplained delay, and that is not pursued by the assessee when called for hearing, may be dismissed in limine without being admitted, where the absence of a delay condonation petition and the non-appearance of the assessee indicate that the assessee is not interested in pursuing it.

Written by Miss Lucy from the judgment below, not taken from a headnote.

Judgment

As delivered

IN THE INCOME TAX APPELLATE TRIBUNALHYDERABAD BENCH "A", HYDERABADBEFORE SHRI P.M. JAGTAP, ACCOUNTANT MEMBERAND SHRI SAKTIJIT DEY, JUDICIAL MEMBERITA No. 1826/Hyd/2014Assessment Year: 2009-10

G. Chandrasekhar, Chittoor vs. Income-tax Officer, Ward - 1, Chittoor. PAN - AFOPL 1100 L (Appellant) (Respondent)

Assessee by : None Revenue by : Shri Ramakrishna Bandi

Date of hearing 20-04-2015 Date of pronouncement 20-04-2015

O RDE R

PER SAKTIJIT DEY, J.M.:

This appeal filed by assessee is directed against the order dated 27/08/2014 of ld. CIT(A), Guntur for the assessment year 2009-10.

2. As can be seen from record, appeal filed by assessee suffers from various defects including delay of 79 days. Knowing fully well that there is delay in filing the appeal, assessee has not filed any delay condonation petition explaining cause of delay. Though, registry has issued a notice to the assessee, in the address mentioned in column no. 10 of appeal memo, for removal of defect as well as intimating the fixation of date of hearing on 20/04/2015, but, when the appeal was called for hearing today no one was present for assessee. These facts not only indicate the careless attitude of the assessee but also show that he is not interested in pursuing the appeal.

2 ITA No. 1826/Hyd/2014 G. Chandrasekhar

3. In the aforesaid facts and circumstances, the appeal filed by assessee being defective is dismissed in limine without being admitted.

4. In the result, assessee's appeal is dismissed.

Pronounced in the open court on 20 th April, 2015 upon conclusion of hearing.

Sd/- Sd/- (P.M. JAGTAP) (SAKTIJIT DEY) ACCOUNTANT MEMBER JUDICIAL MEMBER

Hyderabad, Dated: 20 th April, 2015 kv

Copy to:-

1) Sri G. Chandrasekhar, C/o M/s K.G.M. Gupta & Co., CAs., 10/67, Gandhi Road, Chittoor - 517 001.

2) ITO, Ward - 1, Gandhi Road, Chittoor 3 CIT(A), Guntur

4)CIT, Tirupathi

5) The Departmental Representative, I.T.A.T., Hyderabad.

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