9911796707
|
Home
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (5) TMI 2137 - AT - Income TaxNon-representation on the date of hearing by assessee - HELD THAT - The notice of hearing was sent to the assessee, but there was no compliance on behalf of the assessee. Even no application seeking adjournment was filed. It can be safely presumed that the assessee may not be serious in pursuing the appeal filed. Support is from the order of the ITAT Delhi Benches in the case of CIT Vs Multiplan India Pvt. Ltd 1991 (5) TMI 120 - ITAT DELHI-D and the decision of Late Shri Tukoji Rao Holkar Vs Wealth Tax Commissioner 1996 (3) TMI 92 - MADHYA PRADESH HIGH COURT . It is appropriate to add that in the eventuality 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 to pray for a recall of this order by making an appropriate prayer. Said order was pronounced in the Open Court at the time of hearing itself. Decided against assessee.
Issues: Lack of representation by the assessee during appeal hearing.
In this judgment by the Appellate Tribunal ITAT Chandigarh, the appeal was filed by the assessee against the order of the Ld. CIT(A)-1, Ludhiana pertaining to A.Y. 2014-15. The appeal was filed on 01/03/2018 and was scheduled for hearing on 23.05.2018. However, during the hearing, no one appeared on behalf of the assessee. It was noted that the notice of hearing was sent to the assessee, but there was no compliance or request for adjournment. Citing precedents like the case of CIT Vs Multiplan India Pvt. Ltd. and the decision of Hon'ble Madhya Pradesh High Court in the case of Late Shri Tukoji Rao Holkar Vs Wealth Tax Commissioner, it was inferred that the assessee might not be serious about pursuing the appeal. The Tribunal emphasized that if the assessee could demonstrate a reasonable cause for non-representation during the hearing, they could request a recall of the order. However, as no valid reason was presented at the time of the hearing, the appeal of the assessee was dismissed. The order was pronounced in the open court, highlighting the importance of due process and representation in legal proceedings.
|
