Deepa Bhatia , Delhi vs Assessee
- CitationITA No. No.4365/Del/2012
Ratio decidendi
The rule this decision rests on
The Tribunal may dismiss an appeal in limine, without deciding it on merits, where the assessee's representative, after repeated adjournments at the assessee's own request and with a warning that the next date would be the last opportunity, is unable to assist the Bench on the merits and no sufficient cause for further adjournment is shown.
Written by Miss Lucy from the judgment below, not taken from a headnote.
Judgment
As delivered
This appeal by the assessee for the AY 2007-08 is directed against the order of learned CIT(A)-IX, New Delhi dated 2nd May, 2012.
2. At the time of hearing of the appeal, the learned counsel for the assessee showed his inability to assist the Court in disposing off the matter on merits and also filed an application dated 18th February, 2015 for adjournment of the case fixed on 19th February, 2015, which was rejected by the Bench. The case had been adjourned on a number of occasions right from 20th February, 2013 at the request of the assessee. The hearing was adjourned in this case at the request of the assessee on six earlier occasions and on seventh, the date of hearing i.e. on 17th February, 2015, the matter was adjourned at the request of the assessee for 19th February, 2015 and it was specifically mentioned 2 ITA-4365/Del/2012
by the Bench that the next date of hearing would be the last opportunity to the assessee. On 19th February, 2015, still the representative of the assessee is unable to assist the Bench and accordingly, we are left with no alternative but to dismiss the appeal of the assessee in limine as not admitted. While taking this view, we derive support from the decision of Delhi Bench of ITAT in the case of CIT vs. Multiplan India (P.) Ltd. - [1991] 38 ITD 320 (Delhi).
3. In the result, the appeal filed by the assessee is dismissed in limine.
Decision pronounced in the open Court on 4th March, 2015.
Sd/- Sd/- (T.S. KAPOOR) KAPOOR) (G.C. (G.C. GUPTA) GUPTA) ACCOUNTANT MEMBER VICE PRESIDENT
VK.
Copy forwarded to: -
1. Appellant : Smt. Deepa Bhatia,
31, Rajpur Road, Civil Lines, Delhi - 110 054.
2. Respondent : Income Tax Officer, Ward-
Ward-20(2), New Delhi.
3. CIT
4. CIT(A)
5. DR, ITAT
Assistant Registrar
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