Rajeev Kumar Maan, Uttar Pradesh vs Assessee

By the present appeal, the assessee assails the correctness of the order dated 31.03.2014 passed by CIT, Meerut pertaining to 2009-10 assessment year.

2. However, at the time of hearing when the appeal was called out, no one was present on behalf of the assessee. The record shows that on the last date when the appeal came up for hearing i.e 15.10.2014, it was adjourned on assessee's request to 19.03.2015. On the said date, the Bench was not functional and the present hearing was fixed by issuance of notice on 23.03.2015 to the address mentioned in Column No.-10 in the memo of appeal filed by the assessee. Accordingly in the absence of any representation on the part of the assessee right till the time of the hearing of this order, the appeal is dismissed 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).

I.T.A .No.-3522/Del/2014

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. Respectfully following the order of ITAT in the case of Multiplan (India) Pvt. Ltd. (supra), we hold the appeal to be unadmitted with the liberty to assessee to move appropriate application and correct the defect whatsoever in the memo about its address to ensure a proper hearing of the appeal. 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 26th of June 2015.

Sd/- Sd/-

(J.S.REDDY) (DIVA SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER

Dated: 26/06/2015 *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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