M/S. FALCON TYRES LIMITED,MYSORE vs. COMMISSIONER OF INCOME TAX (APPEALS) -14, BANGALORE

None has appeared on behalf of the assessee when these appeals were called for hearing. It transpires from record that the notice remark that the factory premises of the assessee is locked out. We further note that the CIT (Appeals) has also dismissed the appeal of the assessee by recording the fact that despite various notices issued sent to the assessee and fixing the appeals for hearing on various dates the assessee did not respond and appear to present its case. Accordingly, the appeals of the assessee were dismissed by the CIT (Appeals) and confirmed the orders of the Assessing Officer. The assessee has accepted this fact even in Ground No.6 which is reproduced as under :

“ 6. On the facts and in the circumstances of the case, the learned CIT (Appeals) ought to have appreciated that the factory and the administration of the appellant were closed from the calendar year 2014 and therefore in the absence of any staff member, he should of given fair, proper, adequate, sufficient, real and reasonable opportunity to the appellant to represent the case before him in view of the distance particularly between Bangalore and Kolkata where the corporate office of the appellant was situated.”

Thus it is clear that despite the fact that the factory and administration of the assessee was closed since the year 2014 the assessee has not given the proper address where the notice could have been served. Therefore, in such a situation when the assessee has not given the alternative address for service of notice and also not keeping not serious and sincere in prosecuting the present appeals. The CIT (Appeals) has narrated the facts and circumstances under which the appeals of the assessee were dismissed in paras 3 to 5 as under :

The conduct of the assessee has not improved despite the appeals of the assessee were dismissed for non-representation. Therefore in the absence of any explanation and convincing reasons on behalf of the assessee for not causing the appearance before the CIT (Appeals). We do not find any reason to interfere with the impugned orders.

In the result, the appeals of the assessee are dismissed.