SH. JEET PAL SINGH,AMBALA CITY vs. DCIT, AMBALA

Brief history of the case was that the assessee filed appeal on 24/08/2016 and the same was dismissed for non prosecution of the appeal vide order dt. 06/12/2016. Later owing to the misc. application of the assessee on 20/01/2017 the case was heard and the order dt. 06/12/2016 was recalled on 11/10/2017, restoring the original appeal.

The record shows that the appeal was fixed for hearing before the Bench thrice. At the time of hearing today i.e; 11/09/2018, none appeared on behalf of the assessee. The notice of hearing was sent to the assessee, but there was no compliance on behalf of the assessee. Even no application seeking adjournment was filed. It can be safely presumed that the assessee is not serious in pursuing the appeal filed. Support is from the order of the ITAT Delhi Benches in the case of CIT Vs Multiplan India Pvt. Ltd. (1991) 38 ITD 320 and the decision of Hon'ble Madhya Pradesh High Court in the case of Late Shri Tukoji Rao Holkar Vs Wealth Tax Commissioner 223 ITR 480 (MP) etc.

Before parting, it is appropriate to add that in the eventuality the assessee is able to show that there was a reasonable cause for non-representation on the

In the result, the appeal of the assessee is dismissed.

अपीलाथ�/ The Appellant 2. ��यथ�/ The Respondent 3. आयकर आयु�त/ CIT 4. आयकर आयु�त (अपील)/ The CIT(A) 5. �वभागीय ��त�न�ध, आयकर अपील�य आ�धकरण, च�डीगढ़/ DR, ITAT, CHANDIGARH 6. गाड� फाईल/ Guard File