2016 (6) TMI 1470 - AT - Income Tax

Assessee not interested in persuing appeal - HELD THAT - Notice of hearing was sent by Registered Post with Acknowledgement Due to the assessee on 20.05.2016 fixing the date of hearing on 02.06.2016, which was returned by the Postal Authorities unserved with the remarks left . No change of address has been provided by the assessee. This shows that the assessee is not interested in pursuing with his appeal. Therefore, in view of the decision of Estate of Late Tukojirao Holkar 1996 (3) TMI 92 - MADHYA PRADESH HIGH COURT and Multiplan India (Pvt.) Ltd. 1991 (5) TMI 120 - ITAT DELHI-D dismiss the appeal of the assessee in limine .

Summary

Issues:
Dismissal of appeal due to non-appearance of the assessee at the hearing.

Analysis:
The judgment by the Appellate Tribunal ITAT Ahmedabad pertains to an appeal by the assessee against the order of the Commissioner of Income Tax (Appeals)-XV, Ahmedabad for Assessment Year 2006-07. The notice of hearing was sent to the assessee, but it was returned unserved as the assessee did not acknowledge it, indicating a lack of interest in pursuing the appeal. Citing legal precedents, including the decision of the Hon'ble Madhya Pradesh High Court and the Hon'ble Delhi Tribunal, the appeal was dismissed in limine due to the non-appearance of the assessee at the hearing. The judgment highlights the importance of the assessee's active participation in the appeal process and the consequences of non-appearance.

Furthermore, the judgment provides the assessee with an opportunity to file an application before the Tribunal for restoration of the appeal and a hearing on merits by demonstrating a reasonable cause for the non-appearance. If the Tribunal is satisfied with the cause shown, it may recall its order and restore the appeal for a hearing on merits. This aspect of the judgment emphasizes the procedural options available to the assessee to address the dismissal of the appeal and seek a reconsideration based on valid reasons for the non-appearance.

In conclusion, the judgment ultimately dismisses the appeal of the assessee in limine due to non-appearance but also outlines a procedural recourse for the assessee to potentially restore the appeal and have a hearing on merits by presenting a reasonable cause for the initial non-appearance. The decision underscores the significance of active participation in the appeal process and the avenues for addressing dismissal based on valid reasons for non-appearance.