Loading judgment…
No AI summary yet for this case.
Detected automatically from the text. The count shows how many other judgments on BharatTax rely on the same authority.
Income Tax Appellate Tribunal, DELHI BENCH: ‘SMC-I’ NEW DELHI
Before: SMT DIVA SINGH
Assessee by None Revenue by None Date of Hearing 07.12.2016 Date of Pronouncement 08.02.2017 ORDER The present appeal has been filed by the assessee assailing the correctness of the order dated 16.06.2016 of CIT(A), Karnal pertaining to 2009-10 assessment year on various grounds.
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, the position remained the same neither the assessee was present nor any request for adjournment has been moved. The record shows that on the last date of hearing i.e. 15.11.2016, no one was present on behalf of the assessee. The appeal was adjourned to 07.12.2016. The notice for the date of hearing has been issued on 15.11.2016 sent to the address mentioned in Column No.10 of the memo of appeal filed which has not come back unserved. In these circumstances, it can be safely presumed that the assessee is not serious in pursuing the present appeal and the appeal is dismissed in limine. Support is drawn from the order of the Tribunals in Commissioner of Income-Tax vs. Multiplan India (P) Ltd.; 38 ITD 320 (Del) and Estate of Late Tukojirao Holkar vs. CWT: 223 ITR 480 (M.P).
Before parting it is appropriate to add that in case 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 if so advised to pray for a recall of this order. The said order was pronounced on the date of hearing itself in the open Court.