SH. D.P.S. KOHLI,NEW DELHI vs. ACIT, NEW DELHI

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 the notice sent to the assessee on 18.07.2016 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. The record further shows that the Registry has pointed out a delay of 622 days. 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 as otherwise there is nothing on record to show that the assessee is interested in addressing the delay. Accordingly in the absence of any representation or petition seeking time, the only alternative left is to dismiss the appeals of the assessee in limine. Support I.T.A .No.-1783/Del/2014 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, 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.

In the result, the appeal of the assessee is dismissed. The order is pronounced in the open court on 30th of September, 2016.