AJAY SINGH PUNDEER,NEW DELHI vs. ITO, NEW DELHI

This appeal was earlier dismissed by the Tribunal for non- appearance. Subsequently, the Tribunal vide order dated 24th October, 2016 recalled its earlier order and the case was fixed for hearing on 5th December, 2016. Thereafter, it was seen that the case was getting adjourned from time to time and there was non-appearance from the side of the assessee. This case was last fixed for hearing on 25th July, 2 (Ajay Singh Pundeer) 2017 and the case was adjourned to 26th July 2017. Since nobody appeared on that date a fresh notice was sent by the registry through RPAD fixing the case for hearing on 28th September, 2017. However, when the name of the assessee was called today, nobody appeared from the side of the assessee nor any petition seeking adjournment of the case was filed. This type of attitude on the part of the assessee shows that he is not interested in prosecuting the appeal filed by him. Therefore, following the decision of the Delhi Bench of the Tribunal in the case of Multiplan India Pvt. Ltd. reported in 38 ITD 320 and the decision of Hon’ble Supreme Court in the case of CIT vs. B. Bhattachargee & Another reported in 118 ITR 461, the appeal filed by the assessee is dismissed in limine. However, if the assessee, through proper application can satisfy the bench for such non-appearance, the Tribunal may at its discretion recall the order. The appeal filed by the assessee is accordingly dismissed.

In the result appeal filed by the assessee is dismissed. (Order Pronounced in the Court at the time of hearing itself i.e. on 28.09.2017)