M/S. VOCATIONAL EDUCATION FOUNDATION,NEW DELHI vs. CIT (A)-I, NOIDA

However, at the time of hearing, an adjournment petition was moved on behalf of the assessee. The record shows that the Registry has pointed a defect on 21.11.2015 which till date has not been cured. The counsel appearing on behalf of the assessee was required to address the reasons for the defect remaining not cured. The record further shows that the appeal came up for hearing on 25.07.2016; 08.09.2016; 14.09.2016; and 19.09.2016 despite this the defect remains not cured. In these circumstances, the petition moved is unsigned and in the absence of any representation on behalf of the assessee’s counsel wherein the defect has also not been cured. Accordingly, in the peculiar facts and circumstances of the present case, it can be safely presumed that the assessee is not serious in pursuing the present appeal. Accordingly in the absence of any representation or petition seeking time, the only alternative left is to dismiss the appeal of the assessee 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.