PEHAP SINGH SHEKHAWAT,JAIPUR vs. ACIT, JAIPUR

At the time of hearing, an application was moved on behalf of the assessee by the Ld. AR stating that certain necessary documents are required to be collected. It was pointed out to the Ld. AR that the Registry has pointed out a defect in regard to payment of Tribunal fee etc. on the date of filing of the appeal itself that is 25/08/2016 and he was required to explain why it has not been cured till date.

The record shows that the defect stands on record till date, it was further noted that the appeal has come up for hearing on different dates specifically 23/12/2016 and again on 09th February, 2017 and on each of these dates adjournment had been sought, which was granted. Accordingly the Ld. Sr.AR was required to state as to why the present appeal should not be dismissed in limine as the assessee may not be serious in pursuing the appeal filed. The Ld. AR in reply submitted that he is unable to contact the assessee despite his best efforts accordingly time may be granted. Considering the fact that consistently the Ld. AR has to seek time to even cure the defect in the peculiar facts and circumstances it can be safely presumed that that the assessee may not be serious in pursuing the appeal filed. In the peculiar facts and circumstances it is deemed appropriate to dismiss the appeal in limine.

Before parting, it is appropriate to add that in case the assessee is interested in pursuing the appeal filed and is able to show a reasonable cause and undertakes to cure the defect, it would be at liberty if so advised to pray for a recall of this order. The said order was pronounced in the open court on the date of hearing itself.

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