SUKUMAR RAJAGOPALAN,NEW DELHI vs. ACIT, NEW DELHI

An adjournment petition was moved by the assessee stating that the counsel is out of station. It is further seen that the defect pointed out by the Registry on 17.03.2016 till date has not been cured. The appeal was passed over twice. Even in the third round, no one was present to address why the defect pointed out by the Registry on 17.03.2016 till date has not been cured. 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 appeals. Thus, in the absence of any effective representation, the only alternative left is to dismiss the appeals 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).

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 and undertaking that the defect shall be cured would then 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. The order is pronounced in the open court on 21st of October, 2016.