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2016 (3) TMI 1424 - AT - Income TaxNon-appearance before the Tribunal on the date of hearing - HELD THAT - At the time of hearing of this appeal none appeared on behalf of the assessee though the notice was sent through RPAD. The notice has been sent on the address given on Form No.36. The assessee has not intimated change of address, if any, to the Tribunal. There is not even an adjournment petition received from the assessee. In the circumstances, it appears that the assessee is not interested in pursuing the appeal, and no useful purpose would be served by adjourning the hearing. Considering these facts and keeping in mind the provisions of Rule 19(2) of the ITAT Rules, as were considered in the case of Multiplan India, 1991 (5) TMI 120 - ITAT DELHI-D and in view of the decision Estate of Late Tukoji Rao Holkar 1996 (3) TMI 92 - MADHYA PRADESH HIGH COURT , we dismiss the appeal in limine. Appeal of assessee dismissed.
Issues:
Non-appearance of assessee in appeal before ITAT Cochin. Analysis: The appeal before the Appellate Tribunal ITAT Cochin was directed against the order of the CIT(A) dated 11.11.2015 for the assessment year 2007-08. Despite the notice being sent to the assessee through RPAD at the address provided on Form No.36, no one appeared on behalf of the assessee during the hearing. There was no communication of a change in address or any adjournment petition received. The Tribunal noted that the assessee seemed disinterested in pursuing the appeal. Citing Rule 19(2) of the ITAT Rules and referring to precedents like Multiplan India and the decision of the Madhya Pradesh High Court in the case of Estate of Late Tukoji Rao Holkar, the Tribunal dismissed the appeal in limine due to the non-appearance of the assessee. However, the Tribunal left open the possibility of the appeal being recalled for hearing on merit if the assessee provides a satisfactory explanation for their non-appearance by filing a Miscellaneous Application as per the ITAT Rules at a later stage. In conclusion, the appeal filed by the assessee was dismissed by the ITAT Cochin due to the non-appearance of the assessee during the hearing. The Tribunal emphasized the importance of complying with procedural rules and indicated a pathway for the appeal to be reconsidered if a valid explanation is provided by the assessee at a later stage. The order was pronounced in the open Court on 16th March 2016.
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