S.C. Kushwah, New Delhi vs Assessee
- CitationITA NO.5274/Del/2013
Ratio decidendi
The rule this decision rests on
Where an assessee and his authorised representative fail to attend a hearing of the appeal and file no application for adjournment, the Tribunal may infer that the assessee is not interested in prosecuting the appeal and may treat the appeal as unadmitted and dismiss it in limine under Rule 19(2) of the ITAT Rules, while leaving open recall upon a subsequent explanation of the non-appearance which satisfies the Bench.
Written by Miss Lucy from the judgment below, not taken from a headnote.
Judgment
As delivered
Assessee by : None Department by : Sh. B.R.R. Kumar, Sr. DR
Date of Hearing: 16.04.2015 Date of Order : 16.04.2015 ORDER
PER H.S. SIDHU : JM
This appeal by the Assessee is directed against the Order dated 11.7.2013 passed by the Ld. Commissioner of Income Tax (Appeals)-XXVIII, New Delhi for the asstt. year 2010-11.
2. In this case the Notice was sent to the Assessee for hearing by Regd. AD Post for today i.e. 16.4.2015 at the address mentioned in Form No. 36 vide Column No. 10.
3. On 16.4.2015, neither the assessee nor his authorised representative attended the hearing and also not filed any application for adjournment. It is thus inferred that the assessee is not interested in prosecution of his appeal.
4. Having regard to Rule 19(2) of ITAT Rules and following various decisions of Delhi Bench of the Tribunal including that of Multiplan India Ltd. : 38 ITD 320 (Delhi) and Hon'ble Madhya Pradesh High Court's decision in Estate of Late Tukojirao Holkar vs. CWT; 223 ITR 480 (MP), we treat this appeal as unadmitted and dismiss the same. We may like
1 ITA NO.5274/Del/2013
to clarify that subsequently if the assessee explains the reasons for non appearance and if the Bench is so satisfied, the matter may be recalled for the purpose of adjudication of the appeal.
5. As a result, the Appeal of the assessee is dismissed in limine.
6. Order pronounced in the Open Court soon after conclusion of hearing on 16th April, 2015.
Sd/- Sd/- [S.V. MEHROTRA] [H.S. SIDHU] ACCOUNTANT MEMBER JUDICIAL MEMBER
"SRBHATNAGAR"
Date: 16.4.2015 Copy forwarded to: - 1. Appellant - 2. Respondent - 3. CIT 4. CIT (A) 5. DR, ITAT TRUE COPY By Order,
Assistant Registrar, ITAT, Delhi Benches
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