M/S. RST TUBES PVT. LTD.,GHAZIABAD vs. JCIT, GHAZIABAD

However at the time of hearing, no one was present on behalf of the assessee. The appeal was passed over twice. Even in the third round, the position remained the same. The record shows that the appeal came for hearing on the last occasion on 09.08.2016 when it was adjourned on the written request of the assessee. The relevant order sheet entry reads as under:- “Hearing adjourned to 29.09.2016 at the written request of the assessee’s counsel. Both parties informed.” Sd/- (JM) 3. In the circumstances, despite an adjournment the assessee still chooses to remain unrepresented. 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. 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 appeal of the assessee is dismissed in limine. The order is pronounced in the open court on 07th of November, 2016.