SH. PUNAYANAND GIRI,DELHI vs. ITO, NEW DELHI

However, at the time of hearing, no one was present on behalf of the assessee. The appeal was passed over. In the second round also, the position remained the same as neither the assessee was present nor any request for adjournment has been moved. It is seen that notice for the date of hearing was sent for the specific date of hearing to the assessee on 19.10.2016 at the address mentioned in column No.10 in the memo of appeal filed. It is further seen that it has not come back un-served. The record further shows that on the last date of hearing i.e. 10.10.2016, the assessee had remained unrepresented despite the fact that notice has been issued to the assessee on 01.09.2016. 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.