2023 (8) TMI 1538 - AT - Income Tax

Request of adjournments multiple times without valid reasons - Penalty u/s 271BA - On the date of third hearing when this case was called out for hearing, none appeared but an e-mail request received from assessee for adjournment which was placed before us - HELD THAT - It seems that the assessee is not serious in perusing the present appeal as it is seen that the approach of the assessee is very casual before this Tribunal. The assessee as litigant cannot take the adjournment as right. The assessee should come and explain the reasons for seeking time. The bench in earlier two occasions granted the time as requested. Whereas in third application we note that the approach is very causal and the ld. AR of the assessee considering this court as walk-in- place where appellant can approach whenever they want. Even though the sufficient opportunity were granted in earlier occasions the assessee did not file any paper book or written submission to substantiate the grounds of appeal. In spite of the fact that on earlier two occasion the adjournment were granted but on the last date also the assessee very causally sent an application for adjournment. From this, it appears that the assessee is not interested to pursue their case. So, in the circumstances, following the decision of CIT Vs. Multiplan India (P) Ltd. 1991 (5) TMI 120 - ITAT DELHI-D and also on the judgement of Estate of Late Tukhoji Rao Holkar 1996 (3) TMI 92 - MADHYA PRADESH HIGH COURT the appeal of the assessee is not admitted and is dismissed in limine.

Summary

The appeal was filed by the assessee against the order of the Commissioner of Income Tax, Appeal dated 28/03/2023 for assessment year 2014-15. The assessee, a private limited company, requested adjournments multiple times without valid reasons. The Tribunal dismissed the appeal citing lack of seriousness from the assessee's side. The appeal was not admitted and dismissed in limine.