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Income Tax Appellate Tribunal, DELHI BENCH: ‘SMC-1’ NEW DELHI
Before: SMT DIVA SINGH
The present appeal has been filed by the assessee assailing the correctness of the order dated 27.03.2014 of the CIT(A)-IX, New Delhi pertaining to 2006-07 on various grounds.
However, no one was present on behalf of the assessee at the time of hearing. The appeal was passed over twice. Even in the third round, the position remained the same as neither the assessee is represented nor there is any adjournment on record. The record shows that in the present appeal the defect pointed out by the Registry in regard to the Tribunal fee has not been cured by the assessee. Similarly in regard to the delay of 281 days pointed out by the Registry also not been addressed by any affidavit. The record further shows that the notice has been sent to the assessee on 20.07.2016 at the address indicated in Column No.10, despite this the assessee remained unrepresented. It is further seen that the said notice has not come back unserved. 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. Accordingly in the absence of any representation or petition seeking time, the only alternative left is to dismiss the appeal of the assessee in limine. 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).
I.T.A .No.-1418/Del/2015 3. 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. 4. In the result, the appeal of the assessee is dismissed. The order is pronounced in the open court on 26th of October, 2016.