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Facts
The assessee filed five appeals against the orders of the Id. Addl./JCIT(A)-1. The assessee repeatedly failed to appear for the hearings, with the last chance for adjournment being given on 22.05.2025, and no further adjournment would be granted. Notice was to be issued through RPAD.
Held
The Tribunal noted that the assessee neither appeared nor filed any written submissions, and no information was presented that would warrant disturbing the findings of the Id. Addl./JCIT(A). Therefore, the order passed by the Id. Addl./JCIT(A) was upheld.
Key Issues
Whether the appeal can be dismissed solely on the ground of non-appearance of the assessee and non-filing of written submissions without examining the merits of the case.
Sections Cited
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Income Tax Appellate Tribunal, “SMC” BENCH KOLKATA
Before: SHRI GEORGE MATHAN
आदेश / O R D E R These are five appeals filed by the assessee against the separate orders of the ld. Addl./JCIT(A)-1, Indore, all dated 26.09.2024 for the Assessment Years 2012-13, 2014-15, 2015-16, 2016-17 & 2022-23, respectively.
None appeared on behalf of the assessee and Smt. Sima Das Biswas, ld. Sr.DR appeared on behalf of the revenue.
These appeals have been filed by the assessee on 12.11.2024. The appeals have been posted on multiple occasions being 08.01.25, 19.02.25, 20.02.25, 07.04.25, 22.05.25 and now today also none represented on behalf of the assessee. In the order sheet nothing on 22.05.2025, the Bench has categorically mentioned that the adjournment is last change and no further adjournment is to be given and notice has been issued through RPAD. The said order sheet entry reads as under :-
As none represented on behalf of the assessee and as no written submission has also been filed, insofar as there has been no submissions which convinces me to disturb the findings of facts arrived at by the ld. Addl./JCIT(A). Thus, the order passed by the ld. Addl./JCIT(A) stands upheld and appeal of the assessee stands dismissed.