2018 (5) TMI 1954 - AT - Income Tax

Non appearance on miscellaneous petition - Service of valid notice - HELD THAT - Miscellaneous petition has come up for hearing on 11.05.2018, but none appeared on behalf of the assessee, despite valid service of notice of hearing. The AD card is placed on record. We find that the MP is time barred and also a copy of the order of the Tribunal has also not been annexed. Registry has also issued a defect notice, but the assessee did not make any effort to remove the defect. In the light of these facts and also the fact that the assessee did not appear despite service of valid notice, we find no option but to dismiss the miscellaneous petition of the assessee. Accordingly, the miscellaneous petition of the assessee is dismissed.

Summary

The Appellate Tribunal ITAT Bangalore dismissed the miscellaneous petition of the assessee seeking recall of the order due to being time-barred and failure to address defects. The petition was dismissed on May 11, 2018.