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Income Tax Appellate Tribunal, DELHI BENCH: ‘SMC-I’ NEW DELHI
Before: SMT DIVA SINGH
Date of Hearing 05.11.2015 Date of Pronouncement 16.11.2015 ORDER This is an appeal filed by the assessee assailing the correctness of the order dated 22.01.2015 of CIT(A), Ghaziabad pertaining to 2009-10 assessment year.
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 neither the assessee was present nor any request for adjournment has been filed before the Bench. The record further shows that the appeal on 30.07.2015 and 06.10.2015 was adjourned on the assesssee’s request. Further the defect pointed out by the Registry vide notice dated 20th June 2015 has not been cured till date. In the afore-mentioned peculiar facts and circumstances, I am of the view that the assessee may not be serious in pursuing the appeal as a result thereof the appeal has remained defective. In the result, the appeal of the assessee is dismissed in limine with liberty to the assessee in case it is serious in pursuing the appeal to take appropriate corrective actions. In such an eventuality, the assessee would be at liberty to pray for a recall of this order. The Co-ordinate Bench considering the petition if so moved, if so satisfied that the I.T.A .No.-1815/Del/2015