2015 (9) TMI 1741 - AT - Income Tax

Dismissal of appeal on non appearance - HELD THAT - Notice of hearing was sent to the assessee by registered post with acknowledgement due on 12/8/2015 fixing the case for hearing on 21/09/2015. Notice was served on the assessee on 14/8/2015 as evidenced by the acknowledgement card of the post office placed on record. When the case was called for hearing none appeared on behalf of the assessee and neither any adjournment petition was filed. This shows that the assessee is not serious in pursuing with this appeal, and therefore, by following the decision of the Hon ble Delhi High Court in CIT Vs. Multiplan India Pvt. ltd. 1991 (5) TMI 120 - ITAT DELHI-D we dismiss this appeal of the assessee in limine. The assessee may, if so advised, file an application before this Tribunal for restoration of its appeal and hearing on merits by showing reasonable cause for not appearing before the Tribunal on the date of hearing. Appeal of the assessee is dismissed in limine.

Summary

The Appellate Tribunal ITAT Ahmedabad dismissed the appeal filed by the assessee against the order of CIT(A)-3, Surat for Assessment Year 2008-09. The notice of hearing was served to the assessee, but they did not appear for the hearing or file an adjournment petition. The appeal was dismissed in limine, following a decision of the Hon'ble Delhi High Court. The assessee has the option to file an application for restoration of the appeal if a reasonable cause for non-appearance is shown.