M/S. SATISH KUMAR CONTRACTOR,BULANDSHAHR vs. ACIT, BULANDSHAHR

A perusal of the order sheet entry dated 25.07.2016 shows that the Ld.AR was directed to file copy of the “Grounds of Appeal”. The Ld.AR, Mr.V.Raja Kumar, Adv. submitted that the same has not been made available by the assessee as even today there are no copy of grounds with him. The record shows that the present appeal was filed on 22.10.2014 and fixed for hearing on 06.08.2015. Thereafter, the appeal came up for hearing on 11 occasions and on each of these occasion, either the assessee was not present or it was adjourned on the request of the assessee. Finally on the 11th occasion i.e 25.07.2016, the Co-ordinate Bench directed as under:- “Hearing is adjourned to 01.09.2016 at the written request of Ld. DR. Assessee’s counsel is directed to file “Grounds of Appeal”. Both parties informed”.

In the afore-mentioned peculiar facts and circumstances, considering the submissions of the parties before the Bench, it was deemed appropriate to dismiss the appeal of the assessee in limine giving liberty to pray for a recall of this order as and when the assessee is in a position to file copy of the grounds explaining why till date they have not been filed as in the absence of any grounds, the grievance if any of the assessee could not be addressed.

In the result, the appeal of the assessee is dismissed. The order is pronounced in the open court on 28th of October, 2016.