2016 (10) TMI 1215 - AT - Income Tax

Non appearance of assessee / petitioner in the case - Held that - in the absence of any representation or petition seeking time the only alternative left is to dismiss the appeals of the assessee in limine. - 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 it would be at liberty if so advised to pray for a recall of this order. The said order was pronounced on the date of hearing itself in the open Court.

Summary

Issues:
Assessee's appeals against CIT(A) orders for AYs 2009-10, 2010-11, and 2010-2011 dismissed due to non-representation.

Analysis:
The judgment by the Appellate Tribunal ITAT New Delhi pertains to multiple appeals filed by the assessee challenging the correctness of separate orders issued by the CIT(A)-17, New Delhi for the assessment years 2009-10, 2010-11, and 2010-2011. The primary issue highlighted in the judgment is the absence of the assessee during the hearing. Despite multiple opportunities given, the assessee failed to appear or seek an adjournment. The Tribunal noted that the notice was duly served to the assessee, and there was no indication of a valid reason for non-representation. Citing precedents such as Commissioner of Income-Tax vs. Multi Plan India (P) Ltd. and Estate of Late Tukojirao Holkar vs. CWT, the Tribunal decided to dismiss the appeals in limine due to the assessee's lack of seriousness in pursuing the case.

Furthermore, the Tribunal emphasized that in case the assessee could demonstrate a reasonable cause for non-representation, they could request a recall of the order. However, as of the date of the hearing, no such cause was presented, leading to the dismissal of the appeals. The judgment underscores the importance of active participation and representation in legal proceedings and the consequences of failing to do so. Ultimately, on 21st October 2016, the Tribunal pronounced the order dismissing the appeals of the assessee due to non-representation, highlighting the need for diligence and compliance with procedural requirements in legal matters.