EASTERN CARGO MOVERS,GUWAHATI vs. PR.COMMISSIONER OF INCOME TAX-2, GUWAHATI

The grounds of appeal raised by the assessee are as follows:

“1. For that the ld. Commissioner of Income Tax, Guwahati-II was not justified in passing order u/s 263, thereby setting aside the order u/s 143(3), dated 14/03/2017, passed by the ld. Income Tax Officer Ward-3(5), Guwahati, for assessment year 2015-16. 2. For that the appellant craves permission to take up additional ground and or grounds at the time of hearing of the appeal.”

We have heard ld DR for the Revenue and perused the material available on record. We note that this matter has been fixed by this Tribunal on several times for hearings and notices of hearings have been served on the assessee but none appeared on behalf of the assessee. Since the assessee has challenged the action of ld. PCIT u/s 263 of the Act and we presume that Assessing Officer would have given effect of the order of ld. PCIT u/s 263 of the Act and Assessing Officer might have passed the order in pursuance of the direction given by the ld. PCIT u/s 263 of the Act and therefore, it seems to us that the assessee is not interested in pursuing the present appeal. Since the matter has been fixed for hearings on several time and there is no communication or information as to why the assessee chose to remain absent on the date of hearings. In order to adjudicate the issue on merits, the paper book and assistance of authorized representative of the assessee is required. However, as we noted earlier that the assessee is not showing any interest to prosecute this appeal, therefore we dismiss the appeal filed by the assessee.

In the result, the appeal filed by the assessee is dismissed.