Assessee's appeal dismissed for non-appearance & incorrect address. Importance of active participation stressed.

The appeal filed by the Assessee against the order of the Learned CIT (Appeals)-I, Surat was dismissed due to the non-appearance of the assessee and failure to provide the correct address. Despite multiple notices and opportunities, the assessee did not actively participate in the appeal process, leading to the Tribunal's decision to dismiss the appeal. The Tribunal highlighted the importance of the assessee's involvement in the proceedings and provided an option for the assessee to seek a recall of the order with sufficient cause for non-appearance. The appeal was ultimately dismissed on August 31, 2015, in Ahmedabad.

---

---

Issues: Dismissal of appeal due to non-appearance of the assessee and failure to provide correct address.

In this case, the appeal was filed by the Assessee against the order of the Learned CIT (Appeals)-I, Surat dated 30-11-2011 for the Assessment Year 2008-09. However, during the hearing on 30/07/2015, no one appeared on behalf of the assessee, and no adjournment application was filed. The last notice was sent to the assessee on 26-6-2015, but it was returned by the postal authorities with remarks "left" as the assessee had not updated the correct address. Due to the non-appearance and lack of interest shown by the assessee in pursuing the appeal, the Tribunal had no choice but to dismiss the appeal. The Tribunal cited the decisions of Hon'ble Madhya Pradesh High Court and Hon'ble Delhi Tribunal, emphasizing the importance of the assessee's active participation in the appeal process. The order stated that the assessee could approach the Tribunal for recalling the order if there was a sufficient cause for the non-appearance on the hearing date. The appeal of the Assessee was ultimately dismissed, and the order was pronounced on Monday, the 31st August, 2015 at Ahmedabad.

---