2015 (1) TMI 1470 - AT - Income Tax

Block assessment - non appearance by assessee - HELD THAT - At the time of hearing of these appeal none appeared on behalf of the assessee. The assessee had filed adjournment application. But, in the adjournment application, there was no sufficient cause and moreover, this appeal is about 10 years old; therefore, the same is rejected. 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 of Estate of Late Tukoji Rao Holkar, 1996 (3) TMI 92 - MADHYA PRADESH HIGH COURT , we dismiss the appeal in limine. However, if the assessee on a later stage gives explanation in regard to its non-appearance before the Tribunal on the date of hearing before the Tribunal by filing a Miscellaneous Application as per the ITAT Rules and if the Bench is so satisfied the appeal of the assessee can be recalled for hearing on merit.

Summary

Issues involved:
1. Failure of the assessee to appear during the appeal hearing.
2. Rejection of adjournment application due to lack of sufficient cause.
3. Dismissal of the appeal based on non-appearance and age of the case.
4. Reference to relevant ITAT Rules and legal precedents.

Issue 1: Failure of the assessee to appear during the appeal hearing
The appeal was filed by the assessee against the order of the CIT(A)-V, Kochi, pertaining to the block assessment year 1989-90 to 1998-99. During the hearing, no one appeared on behalf of the assessee, indicating a lack of interest in pursuing the appeal.

Issue 2: Rejection of adjournment application due to lack of sufficient cause
Although an adjournment application was filed by the assessee, it was rejected due to the absence of a sufficient cause. The Tribunal noted that the appeal was approximately 10 years old, and the adjournment was deemed unnecessary based on the circumstances.

Issue 3: Dismissal of the appeal based on non-appearance and age of the case
Considering the absence of the assessee during the hearing, the Tribunal dismissed the appeal in limine. The decision was influenced by the age of the case and the lack of interest demonstrated by the assessee in pursuing the matter.

Issue 4: Reference to relevant ITAT Rules and legal precedents
The Tribunal referred to Rule 19(2) of the ITAT Rules and cited previous legal cases such as Multiplan India and Estate of Late Tukoji Rao Holkar to support the dismissal of the appeal due to non-appearance. However, the possibility of recalling the appeal for a later hearing was mentioned if the assessee provided a satisfactory explanation for the non-appearance.

In conclusion, the appeal filed by the assessee was dismissed due to non-appearance and the age of the case. The Tribunal emphasized the importance of compliance with ITAT Rules and legal precedents in such matters.