SMT. HARSH LATA RENJEN,GURGAON vs. DCIT (INTERNATIONAL TAXATION), GURGAON

The present appeal was filed by the assessee assailing the correctness of the order dated 30.10.2015 of CIT(A)-43, New Delhi pertaining to 2012-13 AY on the various grounds.

However, at the time of hearing no one was present on behalf of the assessee and the appeal was passed over. In the second round also, the position remained the same. The record shows that notice for the date of hearing has been issued to the assessee on 05.01.2016 at the address given in column no. 10 in the memo of appeal filed. Accordingly in the absence of any representation or petition seeking time, it can be safely presumed that the assessee is not serious in pursuing the appeal. In the circumstances the only alternative left is to dismiss the appeal 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). 3. 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 then the assessee if so advised would be at liberty to pray for a recall of I.T.A .No.-6759/Del/2015 this order. The said order was pronounced on the date of hearing itself in the open Court. 4. In the result, the appeal of the assessee is dismissed. The order is pronounced in the open court on 25th of February, 2016.