2018 (8) TMI 2040 - AT - Income Tax

Reopening of assessment u/s 147 - HELD THAT - None appeared for assessee on earlier occasion also without any intimation. Notice was issued to the assessee as per address furnished in Form No.36. It was the bounden duty of the assessee to move revised appeal memo (Form No.36) in terms of Rule 9A of Income Tax (appellate tribunal) Rules 1963. The assessee has failed to do so. In the absence of any representation on behalf of the assessee or petition seeking time, it can be presumed that the assessee is not serious in pursuing the appeal filed. Accordingly the only alternative left is to dismiss the appeal of the assessee in limine. Support is drawn from the order of the Tribunals in Commissioner of Income Tax vs. Multi Plan India (P)Ltd. 1991 (5) TMI 120 - ITAT DELHI-D and Estate of Late Tukojirao Holkar 1996 (3) TMI 92 - MADHYA PRADESH HIGH COURT . It would be appropriate to add that in case the assessee is able to show that there existed a reasonable cause for non-representation on the date of hearing, it would be at liberty, if so advised, to seek for a recall of this order.

Summary

Issues: Appeal against CIT(A) order dated 18.03.2010 for AY 2007-08 dismissed by ITAT Rajkot due to non-representation by the appellant-assessee.

Analysis:
1. The appeal was filed by the Assessee against the order of the CIT(A) dated 18.03.2010 concerning the assessment order passed by the Assessing Officer under the Income Tax Act, 1961 for AY 2007-08.

2. During the hearing, no one appeared on behalf of the appellant-assessee, and there was no representation on an earlier occasion as well. The notice was sent to the address provided, and it was the duty of the assessee to submit a revised appeal memo as per the rules. However, the assessee failed to do so.

3. Due to the absence of representation or a request for time, it was presumed that the assessee was not serious about pursuing the appeal. Citing precedents, the Tribunal decided to dismiss the appeal in limine. The decision was supported by references to Commissioner of Income Tax vs. Multi Plan India (P) Ltd. and Estate of Late Tukojirao Holkar vs. CWT.

4. The Tribunal mentioned that if the assessee could demonstrate a reasonable cause for non-representation, they could seek a recall of the order. However, in this instance, the appeal was dismissed in limine due to the lack of representation by the assessee.

5. The judgment was pronounced in Open Court on 02/08/2018.