RAJ KUMAR,MEERUT vs. ITO, WARD- 2(2), MEERUT

Since no one was present in support of the application the appeal was passed over. In the second round also no one was present. It was noted that the Registry has pointed out various Defects on 23.11.2017 which till date, have remained unaddressed. It is further noticed from the record that no Power of Attorney has been executed by the assessee till date in favour of any counsel. In these peculiar facts and circumstances, it can be safely presumed that assessee may not be serious in pursuing the appeal filed. Relying on the case of CIT Vs. Multiplan (India) Pvt. Ltd. 38 ITD 320 (Del.) wherein it has been held that issuance of notice under Rule 19 by itself does not make the appeal admissible. Non-attendance makes the appeal defective and the assessee has to correct the same by giving proper address etc. and ensure participation. Similarly the Hon’ble Madhya Pradesh High Court in the case of Estate of Late Tukojirao Holkar vs. CWT (223 ITR 480) has also held “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.” The Hon’ble Punjab & Haryana High Court also in the case of New Diwan Oil Mills vs. CIT (2008) 296 ITR 495) returned the reference unanswered since the assessee remained absent and there was not any assistance from the assessee. Reference may also be made to the case of CIT vs. B. Bhattachargee & Another (118 ITR 461 at page 477-478) (SC) wherein their Lordship of the Apex Court held that the appeal does not mean, mere filing of the memo of appeal but effectively pursuing the same. Accordingly considering the peculiar facts and circumstances of the present case, the appeal is dismissed for non prosecution with a liberty to the assessee to move an appropriate application and pray for a recall of the order addressing the reasons for non representation on the date of hearing and undertaking to cure the defects etc. Said order was pronounced on the date of hearing itself.

In the result, the appeal of the assessee stands dismissed.