SMT. TARUN KALRA,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. In the third round also, neither anyone was present nor any adjournment application has been moved by the assessee. The record shows that the notice sent to the assessee for the specific date of hearing on 14.10.2016 at the address indicated in Column No.10 has not come back unserved. It is further seen that on an earlier occasion also, no one was present in response to the date of hearing 21.09.2016 fixed by way of issuance of notice dated 16.08.2016. In these circumstances, it can be safely presumed that the assessee is not serious in pursuing the appeals filed. Accordingly, in the absence of any reasons given, it is considered appropriate to dismiss the appeals 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.