Sunil Kumar Relan, New Delhi vs Assessee
- CitationI.T.A .No.-1484/Del/2011
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, having been duly served with notice of the hearing, fails to appear on two successive dates and the record shows no request for adjournment, no cure of a registry defect, and no other indication that the assessee is pursuing the appeal; in such circumstances the assessee's lack of seriousness may be presumed. Dismissal in these circumstances is without prejudice to the assessee's right to apply for recall of the order and a decision on merits upon showing reasonable cause for non-representation on the date of hearing.
Written by Miss Lucy from the judgment below, not taken from a headnote.
Judgment
As delivered
This is an appeal filed by the assessee against the order dated 18.01.2010 of CIT(A)-XXVII, New Delhi pertaining to 2007-08 assessment year.
2. However, at the time of hearing no one was present on behalf of the assessee. The appeal was accordingly passed over. In the second round also the position remained the same. Neither anyone was present nor any request for adjournment had been placed before the Bench. The record shows that notice for the specific date of hearing has been sent on 21.11.2014 at the address mentioned in Column No. 10 provided by the assessee. The record further shows that the defect pointed out by the Registry at the time of filing of the appeal has not been cured till date. 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 2 I.T.A .No.-1484/Del/2011
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-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 06th of January 2015.
Sd/- Sd/- (T.S.KAPOOR) (DIVA SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER
Dated:06 /01/2015 *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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