Ivory , New Delhi vs Assessee
- CitationI.T.A .No.-6129/Del/2013
Ratio decidendi
The rule this decision rests on
Where an assessee fails to appear on repeated listings of its appeal, and the record shows that notice of the specific hearing date was sent to the address given in the memorandum of appeal, the Tribunal may presume that the assessee is not serious in prosecuting the appeal and may dismiss it in limine.
Written by Miss Lucy from the judgment below, not taken from a headnote.
Judgment
As delivered
IVORY, vs ITO, CP-160, Maurya Enclave, Ward-25(1), Civic Centre, Pitampura, New Delhi-110034. Block-F-2, Minto Road, PAN-AABFI0709B New Delhi-110002. (APPELLANT) (RESPONDENT)
Appellant by None Respondent by Sh.T.Vasanthan, Sr. DR
Date of Hearing 10.04.2015 Date of Pronouncement 10.04.2015
ORDER PER DIVA SINGH, JM
This is an appeal filed by the assessee against the order dated 27.08.2013 of CIT(A)-XXIV, New Delhi pertaining to 2009-10 assessment year.
2. However, at the time of hearing no one was present on behalf of the assessee. The appeal accordingly was passed over. Despite the same neither the assessee was present nor any request for adjournment was placed before the Bench in the second round also. The appeal was passed over again. Even in the third round the position remained the same. The record shows that notice for the specific date of hearing was sent to the assessee on 17.03.2015 at the address indicated in Column No.-10 in the memo of appeal filed by 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.-6129/Del/2013 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 10th of April 2015.
Sd/- Sd/- (T.S.KAPOOR) (DIVA SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER
Dated:10/04/2015 *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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