2017 (1) TMI 1768 - AT - Income Tax

Non-representation on the date of hearing - HELD THAT - As in the peculiar facts and circumstances of the present case, it can be safely presumed that the assessee is not serious in pursuing the present appeal. Accordingly in the absence of any representation or petition seeking time, 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. Multiplan India (P) Ltd 1991 (5) TMI 120 - ITAT DELHI-D and Estate of Late Tukojirao Holkar 1996 (3) TMI 92 - MADHYA PRADESH HIGH COURT . As 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.

Summary

Issues:
Appeal against order dated 06.02.2015 of CIT(A)-I, Noida for 2010-11 assessment year.

Analysis:
The appellant filed an appeal challenging the order of CIT(A)-I, Noida for the 2010-11 assessment year. However, during the hearing, an adjournment petition was submitted on behalf of the appellant. The Registry had pointed out a defect on 21.11.2015, which had not been rectified. Despite multiple hearing dates on 25.07.2016, 08.09.2016, 14.09.2016, and 19.09.2016, the defect remained unresolved. The petition was unsigned, and there was no representation from the appellant's counsel to address the defect. Considering these circumstances, it was inferred that the appellant was not serious about pursuing the appeal. Citing precedents such as Commissioner of Income-Tax vs. Multiplan India (P) Ltd. and Estate of Late Tukojirao Holkar vs. CWT, the Tribunal decided to dismiss the appeal in limine due to the absence of representation or a request for time.

The Tribunal noted that if the appellant could demonstrate a valid reason for the non-representation during the hearing, they could seek a recall of the order. The order was pronounced in open court on 09th of January 2017.