Fox Mandal & Co., New Delhi vs Assessee
- CitationI.T.A .No.-5461/Del/2011
Ratio decidendi
The rule this decision rests on
The Tribunal may dismiss an appeal in limine where the assessee, after the matter has been passed over and relisted, remains unrepresented, and the record (including a notice returned unserved) supports a presumption that the assessee is not serious in pursuing it; the dismissal is without prejudice to the assessee showing reasonable cause for non-representation and seeking recall of the order and a decision on merits.
Written by Miss Lucy from the judgment below, not taken from a headnote.
Judgment
As delivered
M/s Fox Mandal & Co,. vs JCIT, 1, Doctor Lane, Gole Market, New Delhi. Range-37, PAN-AAAFF0687J New Delhi. (APPELLANT) (RESPONDENT)
Appellant by None Respondent by Sh.P.Dam Kanunja, CIT DR
Date of Hearing 07.05.2015 Date of Pronouncement 07.05.2015
ORDER PER DIVA SINGH, JM
The present appeal has been filed by the assessee against the order dated 23.09.2011 of CIT(A)-XXVIII, New Delhi pertaining to 2007-08 assessment year.
2. However, at the time of hearing, no one was present on behalf of the assessee. The appeal accordingly was passed over. In the second round also the position remained the same. A perusal of the record shows that the notice sent to the assessee at the address indicated in Column No.-10 on 16.04.2015 has come back unserved with the comment "left". A perusal of the record further shows that the occasion when the appeal came up for hearing i.e on 13.08.2013 wherein also the notice has been issued on 26.06.2013, the assessee remained unrepresented. In the aforementioned peculiar facts and circumstances it can be safely presumed that the assessee is not serious in pursuing the present appeal. Accordingly 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 I.T.A .No.-5461/Del/2011
(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 07h of May 2015.
Sd/- Sd/- (T.S.KAPOOR) (DIVA SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER
Dated: 07/05/2015 *Amit Kumar*
Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI
Page 2 of 2
This page reproduces a public judgment and a summary of it. It is research material, not legal advice, and it is no substitute for advice from an advocate on your own facts.
Research this judgment with Miss Lucy
Ask what it holds, what has followed it, and what it means for your matter — in plain English, with the citations.
Try Miss Lucy free