2019 (3) TMI 1344 - AT - Income Tax

Dismissal of appeal for non-prosecution - neither representation nor petition seeking time - dismissal of appeal in limine - HELD THAT - Notice dated 12.07.2018 was issued to the assessee as per address furnished in Form No.36. It was the bounden duty of the assessee to move revised appeal memo (Form No.36) in terms of Rule 9A of Income Tax (appellate tribunal) Rules 1963. The assessee has failed to do so. In the aforementioned peculiar facts and circumstances of the case, in the absence of any representation on behalf of the assessee or petition seeking time, it can be presumed that the assessee is not serious in pursuing the appeal filed. Accordingly the only alternative left is to dismiss the appeal of the assessee in limine. Support is drawn from the order of the Tribunals in Commissioner of Income Tax vs. Multi Plan India (P)Ltd. 1991 (5) TMI 120 - ITAT DELHI-D and Estate of Late Tukojirao Holkar vs. CWT TAX 1996 (3) TMI 92 - MADHYA PRADESH HIGH COURT . Before parting, it would be appropriate to add that in case the assessee is able to show that there existed a reasonable cause for non-representation on the date of hearing, it would be at liberty, if so advised, to seek for a recall of this order.

Summary

Issues:
Dismissal of appeal due to non-representation by the appellant.

Analysis:
The judgment by the Appellate Tribunal ITAT Ahmedabad involved the dismissal of an appeal by the Assessee against the order of the Commissioner of Income Tax(Appeals)-2, Vadodara for the Assessment Year 2009-10. The appellant failed to appear during the hearing despite a notice being issued. The Tribunal highlighted that the appellant did not submit a revised appeal memo as required by Rule 9A of the Income Tax (Appellate Tribunal) Rules 1963. Citing precedents, the Tribunal emphasized that in the absence of representation or a request for an extension of time, it could be inferred that the appellant was not serious about pursuing the appeal. The decision to dismiss the appeal was supported by references to previous cases such as Commissioner of Income Tax vs. Multi Plan India (P)Ltd. and Estate of Late Tukojirao Holkar vs. CWT.

Furthermore, the Tribunal noted that if the appellant could demonstrate a valid reason for their non-appearance, they could seek a recall of the order. However, in the current circumstances, the Tribunal found it appropriate to dismiss the appeal in limine. The judgment was pronounced in open court on 25/09/2018. The decision underscores the importance of compliance with procedural requirements and the necessity of active participation in legal proceedings to uphold the principles of justice and fairness in tax matters.