2015 (10) TMI 2827 - AT - Income Tax

Non-appearance before the Tribunal on the date of hearing by assessee - HELD THAT - As 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. Assessee is not interested in pursuing these appeals, 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 these appeals 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 these appeals of the assessee can be recalled for hearing on merit.

Summary

Issues:
Dismissal of appeals due to non-appearance of assessee before the Tribunal.

Analysis:
The judgment involves two appeals directed against separate orders of the CIT(A)-II, Kochi for the assessment years 2008-09 and 2009-10. During the hearing, the assessee did not appear despite the notice being sent through RPAD to the address provided. No adjournment petition was received, indicating a lack of interest in pursuing the appeals. Citing Rule 19(2) of the ITAT Rules and precedents like the Multiplan India case and the decision of the Madhya Pradesh High Court in the Estate of Late Tukoji Rao Holkar case, the appeals were dismissed in limine. However, the assessee has the opportunity to explain the non-appearance by filing a Miscellaneous Application as per the ITAT Rules, and if the Bench is satisfied, the appeals can be recalled for a hearing on merit. The final decision to dismiss the appeals was pronounced during the open court session on 27th Oct 2015.