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Income Tax Appellate Tribunal, DELHI BENCH: ‘SMC 1’ NEW DELHI
Before: SMT DIVA SINGH
Date of Hearing 31.08.2016 Date of Pronouncement 20.09.2016 ORDER PER DIVA SINGH, JM The present appeal has been filed by the assessee assailing the correctness of the order dated 20th November 2015, of CIT(A)- Ghaziabad pertaining to 2011-12 Assessment Year.
However, at the time no one was present. The appeal was passed over, In the second round also, the position remained the same. Neither the assessee was present nor adjournment petition has been moved. The record shows that notice was sent to the assessee on 29th July 2016 at the address given in Column No. 10 in the Memo of Appeals filed. It may be noted that right till the passing of this order, no request for adjournment etc. has been received. The law assists those who are vigilant and the assessee’s non- representation in the background discussed clearly demonstrates that the assessee is not serious in pursuing the present appeal. In the aforementioned facts and circumstances, the assessee’s appeal is dismissed 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). In the said case while dismissing the reference Page 1 of 2 made at the instance of the assessee in default the Hon’ble Court made following observations in their order- “If the party, at whose instance the reference is made, fails to appear at the hearing, or fails in taking steps for preparation of the paper books so as to enable hearing of the reference, the court is not bound to answer the reference.”