2019 (4) TMI 2085 - AT - Income Tax

Non appearance by assessee on the date of hearing - Reasonable cause for non-representation on the date of hearing - HELD THAT - Last opportunity of hearing was given to the assessee fixing the date of hearing on 02/04/2019. Despite this, the assessee remained unrepresented. In the aforementioned peculiar facts and circumstances of the case, in the absence of any representation on behalf of the assessee or petition seeking time, it can be safely 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. 991 (5) TMI 120 - ITAT DELHI-D and Estate of Late Tukojirao Holka vs. CWT 1996 (3) TMI 92 - MADHYA PRADESH HIGH COURT Before parting, 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. In the result, the appeal of the Assessee is dismissed.

Summary

Issues involved: Dismissal of appeal due to non-representation by the assessee.

Analysis:
1. The appeal was filed by the assessee for the assessment year 2007-08, challenging the order of the CIT(A)-2, Vadodara dated 30-05-2017, in proceedings under section 147 r.w.s. 143(3) of the Income Tax Act, 1961.
2. Despite being given the last opportunity for a hearing on 02/04/2019, the assessee did not appear or seek an adjournment, indicating a lack of seriousness in pursuing the appeal. The Tribunal referred to precedents like Commissioner of Income Tax vs. Multi Plan India (P) Ltd. and Estate of Late Tukojirao Holka vs. CWT to support the decision to dismiss the appeal in limine.
3. The Tribunal noted that if the assessee could demonstrate a reasonable cause for non-representation on the hearing date, they could apply for a recall of the order.
4. Ultimately, due to the absence of representation by the assessee and no valid reason provided, the Tribunal dismissed the appeal of the assessee on 03-04-2019.

This detailed analysis outlines the circumstances leading to the dismissal of the appeal due to the non-representation of the assessee, the legal provisions under which the appeal was made, and the Tribunal's decision based on the lack of seriousness displayed by the assessee in pursuing the case.