M/S NEW SWAN AUTO COMP (P) LTD.,LUDHIANA vs. DCIT, C-1, LUDHIANA

The record shows that the appeal was filed by the assessee on 04/09/2018. The appeal were fixed for hearing before the Bench today i.e 15/01/2019. At the time of hearing, none appeared on behalf of the assessee. The notice of hearing was sent to the assessee, but there was no compliance on behalf of the assessee. Even no application seeking adjournment was filed. It can be safely presumed that the assessee may not be serious in pursuing the appeal filed. Support is from the order of the ITAT Delhi Benches in the case of CIT Vs Multiplan India Pvt. Ltd. (1991) 38 ITD 320 and the decision of Hon'ble Madhya Pradesh High Court in the case of Late Shri Tukoji Rao Holkar Vs Wealth Tax Commissioner 223 ITR 480 (MP) etc.

Before parting, it is appropriate to add that in the eventuality the assessee is able to show that there was a reasonable cause for non-representation on the date of hearing, it would be at liberty to pray for a recall of this order by making an appropriate prayer. Said order was pronounced in the Open Court at the time of hearing itself.

In the result, the appeal of the assessee is dismissed.