2016 (5) TMI 1616 - AT - Income Tax

Dismissal of assessee's appeal in limine - none appeared on behalf of assessee nor any application has been filed for seeking adjournment - HELD THAT - Notice of hearing was served upon the assessee twice but none appeared on behalf of assessee nor any application has been filed for seeking adjournment. 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 we dismiss the appeal of the assessee in limine. Assessee may, if so advised, file an application before this Tribunal for restoration of his appeal and hearing on merits by showing reasonable cause for not appearing before the Tribunal on the date of hearing. The Bench, if so satisfied, may recall its order and restore the appeal to its original number for hearing on merits.

Summary

Issues:
Failure to appear for hearing, Dismissal of appeal in limine, Restoration of appeal

Failure to Appear for Hearing:
The appellant's appeal was against the order of the Learned Commissioner of Income Tax (Appeals)-II, Surat for Assessment Year 2008-09. Despite being served notice twice for the hearing and the dates being fixed, the appellant neither appeared nor sought an adjournment, indicating a lack of interest in pursuing the appeal. Citing precedents like 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 appellant's non-appearance.

Dismissal of Appeal in Limine:
The dismissal of the appeal in limine was based on the appellant's failure to appear for the hearing and the lack of any application for adjournment. The decision was in line with legal precedents, emphasizing that the appellant's lack of interest in pursuing the appeal led to its immediate dismissal without a detailed examination of the merits.

Restoration of Appeal:
The judgment allowed the appellant the 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 provision offers the appellant a chance to present a valid reason for the failure to appear and potentially have the appeal reinstated for a substantive hearing.

In conclusion, the appeal was dismissed in limine due to the appellant's failure to appear for the hearing, as per legal precedents. However, the appellant was granted the option to seek restoration of the appeal by providing a reasonable cause for non-appearance, offering a procedural opportunity for reconsideration of the dismissal and a hearing on the merits.