SH. RAHUL RATHI,,NOIDA vs. ITO, NEW DELHI

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 the notice for the date of hearing has been issued on 06.10.2016 sent to the address mentioned in Column No.10 of the memo of appeal filed which has not come back unserved. It is seen that on the last date of hearing i.e 29.09.2016 in respect of notice sent on 29.08.2016, the assessee remained unrepresented. It is further seen that no Power of Attorney in favour of the any person has been issued by the assessee. 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.