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2015 (8) TMI 1475 - AT - Income TaxDismissal of appeal of the assessee in limine - non appearance by the assessee - HELD THAT - At the time of hearing fixed today i.e. on 30/07/2015 none appeared on behalf of the assessee nor any adjournment application is filed. Last notice has been sent fixing the date of hearing on 30-7-2015 to the assessee by registered post (as per evidence on record RG 277543750 IN) on 26-6-2015 which has been returned by the postal authorities with remarks left . The assessee has not intimated correct/changed address to the Tribunal. Under these circumstances, we have no option but to dismiss the appeal as the conduct of assessee shows that the assessee is not interested in pursuing with its appeal. We dismiss the appeal of the assessee in limine . See Estate of Late Tukojirao Holkar vs. CWT 1996 (3) TMI 92 - MADHYA PRADESH HIGH COURT . - Appeal of the Assessee is dismissed.
Issues: Dismissal of appeal due to non-appearance of the assessee and failure to provide correct address.
In this case, the appeal was filed by the Assessee against the order of the Learned CIT (Appeals)-I, Surat dated 30-11-2011 for the Assessment Year 2008-09. However, during the hearing on 30/07/2015, no one appeared on behalf of the assessee, and no adjournment application was filed. The last notice was sent to the assessee on 26-6-2015, but it was returned by the postal authorities with remarks "left" as the assessee had not updated the correct address. Due to the non-appearance and lack of interest shown by the assessee in pursuing the appeal, the Tribunal had no choice but to dismiss the appeal. The Tribunal cited the decisions of Hon'ble Madhya Pradesh High Court and Hon'ble Delhi Tribunal, emphasizing the importance of the assessee's active participation in the appeal process. The order stated that the assessee could approach the Tribunal for recalling the order if there was a sufficient cause for the non-appearance on the hearing date. The appeal of the Assessee was ultimately dismissed, and the order was pronounced on Monday, the 31st August, 2015 at Ahmedabad.
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