Chawla Jewellers, New Delhi vs Assessee

Income Tax Appellate Tribunal1 April 2015

CitationI.T.A .No.-1028/Del/2013

Ratio decidendi

The rule this decision rests on

The Tribunal may dismiss an appeal in limine where, on the material before it, the assessee's absence on repeated hearing dates and its failure to seek adjournment permit the inference that the assessee is not serious in prosecuting the appeal; in such circumstances dismissal in limine is the appropriate course, without prejudice to the assessee's right to seek recall of the order on showing reasonable cause for non-representation.

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

Judgment

As delivered

IN THE INCOME TAX APPELLATE TRIBUNALDELHI BENCH: 'B' NEW DELHIBEFORE SMT DIVA SINGH, JUDICIAL MEMBERANDSH. T.S.KAPOOR, ACCOUNTANT MEMBERI.T.A .No.-1028/Del/2013(ASSESSMENT YEAR-2010-11)Chawla Jewellers, vs ACIT,2654, Bank Street, Karol Bagh, Central Cirle-10,New Delhi. ARA Centre, JhandewalanPAN-AAAFC4490J Extension, New Delhi.(APPELLANT) (RESPONDENT)Appellant by NoneRespondent by Smt. Parwinder Kaur, Sr. DRDate of Hearing 01.04.2015Date of Pronouncement 01.04.2015ORDERPER DIVA SINGH, JM

By the present appeal the assessee has assailed the correctness of the order dated 01.11.2012 of CIT(A)-XXXII, New Delhi pertaining to 2010-11 assessment year.

2. However, at the time of hearing no one was present on behalf of the assessee. The notice for the date of hearing has been sent on 11.03.2015 to the address indicated in Column No.-10 in the memo of appeal filed by the assessee. Despite the same neither the assessee was present nor any request for adjournment has been placed before us. The appeal was passed over twice. In the third round also the position remained the same. It is further seen that on the first occasion when the appeal was listed for hearing, it was adjourned as none was present on behalf of the assessee thereafter on two separate occasions i.e 16.01.2014 & 13.06.2014 the appeal was adjourned on the request of the assessee. On 24.11.2014 the Bench was not functional. As a result the notice was sent to the assessee on 11.03.2015. In the aforementioned peculiar facts and circumstances it can be safely presumed that the assessee is not serious in pursuing the present appeal. Accordingly 2 I.T.A .No.-1028/Del/2013

the only alternative left is to dismiss the appeal of the assessee in limine. Support is drawn from the order of the Tribunals in Commissioner of Income- Tax vs. Multi Plan India (P) Ltd.; 38 ITD 320 (Del) and Estate of Late Tukojirao Holkar vs. CWT: 223 ITR 480 (M.P).

3. Before parting it is appropriate to add that in case the assessee is able to show that there was a reasonable cause for non-representation on the date of hearing then it may if so advised pray for a recall of this order and decisions on merits. The said order was pronounced on the date of hearing itself in the open Court.

4. As a result, the appeal of the assessee is dismissed.

The order is pronounced in the open court on 01st of April 2015.

Sd/- Sd/- (T.S.KAPOOR) (DIVA SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER

Dated:01/04/2015 *Amit Kumar*

Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI

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