Kurele Pan Products Pvt. Ltd., New Delhi vs Assessee
- CitationI.T.A .No.-1211/Del/2012
Ratio decidendi
The rule this decision rests on
The Tribunal may dismiss an appeal in limine where, having regard to the repeated adjournments sought by the assessee on successive hearing dates, the non-filing of the paper book, and the non-appearance of any representative on repeated occasions, it is safely presumed that the assessee is not serious in pursuing the appeal; in such a case the dismissal may be without a hearing on merits, while leaving the assessee free to seek recall of the order by showing reasonable cause for the default and genuine seriousness in prosecuting the appeal.
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 30.12.2011 of CIT(A)-XXXIII, New Delhi pertaining to 2006-07 assessment year.
2. However, at the time of hearing, an adjournment was moved on behalf of the Ld. AR. Considering the material available on record, the same was rejected. The record shows that on each of the dates when the appeal came up for hearing, it has been adjourned on the request of the assessee. The appeal came up for hearing on 10.05.2012; 13.05.2013; 16.12.2013; 03.07.2014; 05.02.2015 and on each of these dates it was adjourned on the request of the assessee. Whereas on 10.05.2012 time was sought for obtaining relevant documents to file a Paper Book; on 13.05.2013 the arguing counsel was claimed to be out of station prior to the date of hearing as such time was sought to prepare; on 16.12.2013 adjournment was moved on the ground that the counsel was out of station; on 03.07.2014 adjournment was moved on the ground that a short adjournment was required due to personal difficulty; on 05.02.2015 adjournment was moved on the ground that there 2 I.T.A .No.-1211/Del/2012
has been a demise in the family of the arguing counsel and on 30.04.2015 i.e the date of hearing, adjournment on identical ground has been moved. It is seen on record that no Paper Book till date has been filed on behalf of the assessee as per the request made on 10.05.2012. In these afore-mentioned peculiar facts and circumstances, it is safely presumed that the assessee is not serious in pursuing the present appeal as neither Paper Book is filed nor has anyone put in an appearance on half a dozen dates when the appeal has come up for hearing for which repeatedly costs have been incurred for sending notices to the assessee on various dates. 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).
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-filing of the Paper Book till date and was serious in pursuing the appeal then it may if so advised pray for a recall of this order and decision 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 30th of April 2015.
Sd/- Sd/-
(INTURI RAMA RAO) (DIVA SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER
Dated:30/04/2015 *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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