M/S. NS PAPERS LTD.,MUZAFFARNAGAR vs. DCIT, MUZAFFARNAGAR

However, at the time of hearing, no one was present. The records shows that notice to the assessee for the specific date of hearing has been sent on 1st February, 2019, at the address mentioned in Column No. 10 of Form No. 36 i.e. the memo of appeals filed. In the absence of any Representative or request for time on the said date, it can be safely presumed that the assessee is not serious in pursuing the appeal filed. In view thereof considering Rule 19 of the ITAT Rules 1963 and following the precedent as laid down in Commissioner of Income-Tax vs. Multi Plan India (P) Ltd.; 38 ITD 320 (Del) we dismiss the appeal for non representation. Support is drawn from Estate of Late Tukojirao Holkar vs. CWT: 223 ITR 480 (M.P). In the said case while dismissing the reference made at the instance of the assessee in default the Hon’ble Court made following observations in their order- “If the party, at whose instance the reference is made, fails to appear at the hearing, or fails in taking steps for preparation of the paper books so as to enable hearing of the reference, the court is not bound to answer the reference.”

We hasten to add that in case the assessee is able to show that there was a reasonable cause for non-representation on the date of hearing then it may if so advised pray for a recall of this order and a restoration of its appeal if the assessee is able to show a reasonable cause for non representation on the specific date of hearing.