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Income Tax Appellate Tribunal, DELHI BENCH ‘G’ NEW DELHI
Before: SMT. DIVA SINGH & SHRI N.S. SAINI
correctness of consolidated order dated 4th March, 2015 of Commissioner of Income Tax(A)-41, New Delhi pertaining to assessment years 2007-08 and 2008-09.
At the time of hearing none was present on behalf of the assessee.
The appeals were passed over. In the second round also, no one was present. The record shows that the appeals filed by the assessee on 19.6.2015 came up for hearing on 26.7.2018 and 24.10.2018 and on both 3467/Del/2015 Assessment years 2007-08, 2008-09 these days, the adjournment was granted on the request of the assessee.
The stated reason on record for seeking adjournment were that “the case file is not traceable with the assessee and same is under re-construction and accordingly we may request your Honors that the hearing of this appeal may kindly be adjourned to some other date as may be convenient”. Acting on this request, time has been granted, however, on the specific date, neither the assessee was present nor any request for adjournment has been moved.
In these peculiar facts and circumstances, it can be safely presumed that the assessee may not be serious in pursuing the appeal. We, therefore, have no option but to dismiss the appeals preferred by the assessee, placing reliance on the ratio of decisions in the following cases:-
CIT Vs Multiplan (India) Pvt. Ltd. 38 ITD 320 (Del); and 2. Late Tukoji Rao Holkar vs CWT (1996) 223 ITR 480 (MP)
We may like to clarify that subsequently, if the assessee explains the reasons for non-appearance and if the Bench is so satisfied, the matter may be recalled for the purpose of adjudication of the appeals.
Order pronounced in the open court on 21st December, 2018.