VIKRAM SINGH,NEW DELHI vs. DCIT, NEW DELHI

However at the time of hearing, no one was present on behalf of the assessee and an adjournment petition was moved on behalf of the Revenue. No one was present in support thereof. The appeals were passed over twice. Even in the third round, the position remained the same. The record shows that the notice has been sent to the assessee on 26.09.2016 at the address indicated in Column No.10, despite this the assessee remained unrepresented. Accordingly, rejecting the departmental adjournment where despite notice the assessee chooses not to be present or represented, the appeals of the assessee are dismissed in limine as 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 18th of November, 2016.