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Income Tax Appellate Tribunal, DELHI BENCH ‘SMC-1: NEW DELHI
Before: SMT. DIVA SINGH
ASSESSEE BY : None REVENUE BY : Shri F.R. Meena, Senior DR Date of Hearing : 29.08.2016 Date of Order : 21.09.2016
O R D E R The present appeal has been filed by the assessee assailing the correctness of the order dated 12.10.2015 of CIT(A)-18, New Delhi pertaining to 2011-12 assessment year on various grounds.
However, No one was present on behalf of the assessee at the time of hearing, the appeal was passed over. The record shows that the notice has been sent to the assessee on 20.07.2016. A petition on behalf of some counsel is placed on record by the Registry. The record shows that neither any power of attorney has been issued in favour of the said counsel nor did he represent the assessee before the AO or the CIT(A). In the absence of any appropriate representation on behalf of the assessee, it can safely be presumed that the assessee is not serious in pursuing the appeal filed. Accordingly, the only alternative left is to dismiss the appeal of the assessee in limine.
Holkar vs. CWT: 223 ITR 480 (M.P). It may be further noted that till the date of passing of this order, no representation or Power of Attorney in favour of counsel had been filed despite the fact that dismissed in limine on the ground was pronounced on the date of hearing itself in the open Court.
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.