2015 (6) TMI 1059 - AT - Income Tax

Notice of hearing - Held that - Notice of hearing was sent to the assessee by registered post with acknowledgement due on 20/05/2015 fixing the case for hearing on 9.6.2015. When the case was called for hearing none appeared on behalf of the assessee and neither any adjournment petition was filed. This shows that the assessee is not serious in pursuing with this appeal, and therefore, by following the decision in CIT Vs. Multiplan India Pvt. Ltd.(1991 (5) TMI 120 - ITAT DELHI-D ), we dismiss this appeal of the assessee in limine. The assessee may, if so advised, file an application before this Tribunal for restoration of its appeal and hearing on merits by showing reasonable cause for not appearing before the Tribunal on the date of hearing. The Bench, if so satisfied, may recall its order and restore the appeal to its original number for hearing on merits.

Summary

The appeal filed by the assessee against the order of CIT(A)-6, Ahmedabad for the assessment year 2009-10 was dismissed by the Appellate Tribunal ITAT Ahmedabad on 9/06/2015 as the assessee did not appear for the hearing without filing an adjournment petition. The assessee has the option to file an application for restoration of the appeal if a reasonable cause for non-appearance is shown.