SH. SUSHIL KUMAR,MUZAFFARNAGAR vs. ITO, MUZAFFARNAGAR

However, at the time of hearing no one was present on behalf of the assessee. The appeal was passed over. In the second round also, the position remained the same. The record shows that the Registry has pointed out a delay of 184 days by issuance of notice dated 10.04.2015. The record shows that the notice sent to the assessee has come back “unserved”. Accordingly in view of the fact that neither the assessee is present nor any adjournment petition has been placed to explain the delay, 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 defects have been cured may recall this order. The said order was pronounced in the open Court in the presence of the parties.