M/S LEELAVATI SOMANY EDUCATION TRUST,REWARI vs. ACIT, REWARI

However, at the time of hearing, no one was present on behalf of the assessee. The appeal was passed over thrice. In the fourth round also, neither anyone was present nor any adjournment application has been moved by the assessee. The record shows that the present appeal has been adjourned on the request of the assessee, on the last date of hearing i.e. 26.09.2016. The Co-ordiante Bench was pleased to direct that notice by RPAD be issued. The Registry acting on the direction issued notice on 06.10.2016 at the address given in Column No.10 in the memo of appeal filed. The said notice has not come back unserved. In the aforementioned peculiar facts and circumstances, it can be safely presumed that the assessee is not serious in pursuing the appeal filed. Accordingly, the appeal of the assessee 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.