Hisar Cement Pvt. Ltd., New Delhi vs Assessee
- CitationI.T.A .No.-1221/Del/2012
Ratio decidendi
The rule this decision rests on
The Tribunal may dismiss an appeal in limine, without a decision on the merits, where the assessee is absent on the date of hearing after the appeal has been adjourned at its request on several earlier occasions and no petition seeking time or representation has been filed, the absence in those circumstances permitting a presumption that the assessee is not serious in pursuing the appeal. Where an appeal is dismissed for non-representation in this manner, the assessee may, if it can show reasonable cause for its non-representation on the date of hearing, apply for recall of the order and a decision on the merits.
Written by Miss Lucy from the judgment below, not taken from a headnote.
Judgment
As delivered
Hisar Cement Pvt. Ltd. vs ITO, (Presently known as Prime Mercantile Pvt. Ltd.), Ward-12(4), Himachal House, Karampura Commercial Complex, New Delhi. New Delhi-110061. PAN-AAACH0636E (APPELLANT) (RESPONDENT)
Appellant by None Respondent by Sh.Gaurav Dudeja, Sr. DR
ORDER PER DIVA SINGH, JM
This is an appeal filed by the assessee against the order dated 10.02.2012 of CIT(A)-XV, New Delhi pertaining to 2005-06 assessment year.
2. However, at the time of hearing no one was present on behalf of the assessee. The record shows that on the earlier occasion when the appeal was fixed for hearing i.e on 05.11.2013, 25.02.2014 and 30.06.2014, the appeal was adjourned on the request of the assessee. In the absence of any petition seeking time and representation on the part of the assessee, 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 (P) Ltd.; 38 ITD 320 (Del) and Estate of Late Tukojirao Holkar vs. CWT: 223 ITR 480 (M.P).
2 I.T.A .No.-1221/Del/2012 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 17th of February 2015.
Sd/- Sd/- (J.S.REDDY) (DIVA SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER
Dated:17 /02/2015 *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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