VINOD SINGH,JAIPUR vs. ITO, JAIPUR

However, at the time of hearing, no one was present on behalf of the assessee. The appeal was passed over twice. In the third round also, neither the assessee was present nor any request for adjournment has been received. The record shows that appeal has been filed on 7th May,2015 and has come up for hearing on atleast ten different occasions. It first came up for hearing on 15.03.2016. On that day, none appeared on behalf of the assessee. Thereafter, the appeal came up for hearing on 04.05.2016, 07.06.2016, 27.07.2016, 29.08.2016, 21.11.2016, 30.12.2016, 08.02.2017 and on each of these occasions, time was sought on one ground or the other. It is seen that the adjournments given by co-ordinate Benches on different dates in good faith have not been fairly used by the assessee. Since more than sufficient time has been given to the assessee and without getting into the issue of costs involved to the treasury, the appeal of the assessee is dismissed in-limine as it appears that the assessee may not be serious

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 and giving an undertaking to cure the defect pointed out by the Registry. Said order was pronounced in the Open Court at the time of hearing itself.

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