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2018 (1) TMI 1708 - AT - Income TaxNon appearance by Assessee - neither the assessee nor its Authorised Representative attended the hearing; not filed any Application for adjournment by the Assessee - whether assessee is not interested in prosecution of its Appeals? - HELD THAT - No useful purpose would be served to serve the notice again and again to the assessee. In view of above, it is thus inferred that the assessee is not interested in prosecution of its Appeals. Having regard to Rule 19(2) of ITAT Rules and following various decisions of Delhi Bench of the Tribunal including that of Multiplan India Ltd. 1991 (5) TMI 120 - ITAT DELHI-D and Estate of Late Tukojirao Holkar 1996 (3) TMI 92 - MADHYA PRADESH HIGH COURT we treat these appeals as unadmitted and dismiss the same. We would like to clarify that subsequently if the assessee explains the reasons for non appearance and if the Bench is so satisfied, the matter may be recalled for the purpose of adjudication of the Appeals. Appeals of the assessee are dismissed in limine.
Issues: Failure to attend hearing, dismissal of appeals for non-appearance, application for adjournment not filed
In the judgment delivered by the Appellate Tribunal ITAT DELHI, the appeals were filed by the Assessee against the Orders of the Ld. CIT(A)-2, New Delhi for assessment years 2011-12 & 2012-13. The Assessee and its Authorized Representative did not attend the hearing on 24.01.2018, nor did they file any application for adjournment. Consequently, the Tribunal concluded that the Assessee showed no interest in prosecuting the Appeals. Citing Rule 19(2) of ITAT Rules and previous decisions, including Multiplan India Ltd. and Estate of Late Tukojirao Holkar vs. CWT, the Tribunal treated the appeals as unadmitted and dismissed them. However, the Tribunal clarified that if the Assessee provides reasons for non-appearance later, and the Bench is satisfied, the matter may be recalled for adjudication. The judgment was pronounced on 24-01-2018, and both appeals were dismissed in limine.
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