SH. RAJINDRA PAL SINGH,ROORKEE vs. ITO, ROORKEE

However, at the time of hearing, no one was present on behalf of the assessee. The appeals were passed over twice. Even in the third round, the position remained the same. Neither the assessee was present nor any adjournment has been placed before the Bench. The record shows that notice for the date of hearing has been sent on 14.10.2016 to the assessee at the address mentioned in column No.10 in the memo of appeal filed which has not been come back unserved. The record further shows that even on an earlier occasion i.e. 22.09.2016 when the appeal came up for hearing vide notice dated 16.08.2016, the assessee remained unrepresented. Accordingly, in these peculiar facts and circumstances in the absence of any request for time till date, it can be safely presumed that the assessee is not serious in pursuing the appeals filed. Support is drawn from the order of the Tribunals in Commissioner of Income-Tax vs. Multi Plan 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.

In the result, the appeals of the assessee are dismissed in limine. The order is pronounced in the open court on 16th of December, 2016.