Family Realtors Pvt. Ltd.,, New Delhi vs Assessee
- CitationI.T.A .No.-5241/Del/2012
Ratio decidendi
The rule this decision rests on
Where an assessee, at whose instance an appeal is filed, fails to appear on successive hearing dates despite notice issued at the address stated in the memo of appeal, the Tribunal may presume that the assessee is not serious in prosecuting the appeal and may dismiss the appeal in limine for non-prosecution. An appeal dismissed for non-prosecution in this manner does not preclude the assessee from seeking its recall, where the assessee shows reasonable cause for its non-representation on the date of hearing, whereupon the Tribunal may restore the appeal, remove the defects, and decide it on merits.
Written by Miss Lucy from the judgment below, not taken from a headnote.
Judgment
As delivered
By the present appeal the assessee assails the correctness of the order dated 1/8/2012 of CIT(A) XIII, New Delhi pertaining to 2009-10 Assessment Year on various grounds. However, no one was present on behalf of the assessee. The appeal was passed over. The position remained the same in the second round also. The record shows that notice for the date of hearing has been issued on 26th March 2015 at the address indicated in Column NO. 10 in the memo of appeal filed by the assessee. The record further shows that even on the last date of hearing i.e 18th March 2015 no one was present on behalf of the assessee. In the circumstances, it can be safely presumed that the assessee is not serious in pursujing the present appeal. The law assists those who are vigilant and the assessee's non-representation in the background discussed clearly demonstrates that the assessee is not serious in pursuing the present appeal. Accordingly, we dismiss the appeal in limine. We find support from the order of the Tribunals in Commissioner of Income-Tax vs. Multi Plan India (P) Ltd.; 38 ITD 320 (Del) and Estate of I.T.A .No.-5241/DEL/12
Late Tukojirao Holkar vs. CWT: 223 ITR 480 (M.P). In the said case while dismissing the reference made at the instance of the assessee in default the Hon'ble Court made following observations in their order-
"If the party, at whose instance the reference is made, fails to appear at the hearing, or fails in taking steps for preparation of the paper books so as to enable hearing of the reference, the court is not bound to answer the reference."
2. We hasten 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 after removal of the defects etc. request for a decision on merits.
3. In the result, the appeal of the assessee is dismissed in limine. The order is pronounced in the open court on 15th May 2015.
Sd/- Sd/-
(T. S. KAPOOR) (DIVA SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER
Dated: the 15th May, 2015 *R.Naheed*
Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT
ASSISTANT REGISTRAR ITAT NEW DELHI
Page 2 of 3 I.T.A .No.-5241/DEL/12
Date
1. Draft dictated on 21.04.2015 & PS 22.04.2015
2. Draft placed before author 23.04.2015 PS
3. Draft proposed & placed before the JM/AM second member
4. Draft discussed/approved by Second JM/AM Member.
5. Approved Draft comes to the PS/PS Sr.PS/PS .05.2015
6. Kept for pronouncement on PS
7. File sent to the Bench Clerk PS .05.2015
8. Date on which file goes to the AR
9. Date on which file goes to the Head Clerk.
10. Date of dispatch of Order.
Page 3 of 3
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