2016 (5) TMI 1552 - AT - Income Tax

Appeal heard ex-parte - non appearance by assessee on various occasions - continuous adjournments - HELD THAT - None appeared on behalf of the assessee and again no request for adjournment was sought on behalf of the assessee. The appeal was once again adjourned to 18.05.2016 in the interest of justice. However, on 18.05.2016 none appeared on behalf of the assessee nor any adjournment was sought by the assessee. It appears that the assessee is not interested in pursuing the appeal. In the absence of any appearance by the assessee in person or through AR inspite of service of several notices for hearing, we proceed to dispose of the appeal ex-parte qua the assessee after considering the material available on record and hearing the respondent/Revenue on merits in terms of Rule 24 of the Income Tax (Appellate Tribunal) Rules, 1963. When the captioned appeal was called for hearing on 18.05.2016, we find that the assessee has filed only appellate order under section 250 of the Act dated 25.11.2013 and has not even filed primary document i.e. assessment order along with the Memo of Appeal. In the absence of impugned assessment order, we are unable to decide the issue on merits. We similarly find that the grounds of appeal are argumentative and are not in conformity with Rule 8 of the Income Tax (Appellate Tribunal) Rules, 1963. The appeal of the assessee is therefore dismissed in limine.

Summary

Issues:
Failure of the assessee to appear for the appeal hearings despite multiple notices, Lack of submission of essential documents by the assessee, Dismissal of the appeal due to non-compliance with procedural rules.

Analysis:
The appeal was filed by the assessee against the order of CIT(A)-IT/TP, Pune related to the assessment year 2006-07 under section 143(3) of the Income-tax Act, 1961. Despite several notices for hearings, the assessee failed to appear or request adjournments, indicating a lack of interest in pursuing the appeal. The Tribunal decided to proceed ex-parte considering the material on record and hearing the respondent/Revenue in accordance with Rule 24 of the Income Tax (Appellate Tribunal) Rules, 1963.

During the hearing on 18.05.2016, it was noted that the assessee had only submitted the appellate order under section 250 of the Act dated 25.11.2013 and had not provided the essential document, i.e., the assessment order, along with the Memo of Appeal. This absence of the impugned assessment order hindered the Tribunal from making a decision on the merits of the case. Furthermore, the grounds of appeal presented by the assessee were deemed argumentative and not compliant with Rule 8 of the Income Tax (Appellate Tribunal) Rules, 1963. Consequently, the appeal was dismissed in limine due to these deficiencies.

In conclusion, the Tribunal dismissed the appeal of the assessee on the grounds of non-compliance with procedural rules and failure to provide essential documents necessary for a proper adjudication. The decision was pronounced on 20th May 2016, marking the conclusion of the case.