2015 (4) TMI 1266 - AT - Income Tax

Assessee's Appeal Dismissed for Non-Appearance at Hearing; Importance of Timely Representation

Chawla Jewellers Versus ACIT, Central Cirle-10, New Delhi

The appeal before ITAT DELHI was dismissed due to the assessee's failure to appear for the hearing despite multiple notices and adjournments. Citing ... Non prosecution of appeal - appeal adjourned many times as none was present on behalf of the assessee - HELD THAT:- It can be safely presumed that the assessee is not serious in pursuing the present appeal. Accordingly 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. [1991 (5) TMI 120 - ITAT DELHI-D] and Estate of Late Tukojirao Holkar vs. CWT [1996 (3) TMI 92 - MADHYA PRADESH HIGH COURT] 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 it may if so advised pray for a recall of this order and decisions on merits. The said order was pronounced on the date of hearing itself in the open Court. Issues: Failure of assessee to appear for hearing, Dismissal of appeal due to non-representation, Possibility of recall on showing reasonable causeIn the judgment delivered by the Appellate Tribunal ITAT DELHI, the issue at hand was the failure of the assessee to appear for the hearing, leading to the dismissal of the appeal. The order dated 01.11.2012 of CIT(A)-XXXII, New Delhi for the 2010-11 assessment year was challenged by the assessee. Despite multiple notices and adjournments, the assessee did not attend the hearing, indicating a lack of seriousness in pursuing the appeal. The Tribunal referred to precedents like Commissioner of Income-Tax vs. Multi Plan India (P) Ltd. and Estate of Late Tukojirao Holkar vs. CWT to support the decision to dismiss the appeal in limine due to the assessee's non-representation.Furthermore, the judgment highlighted that if the assessee can demonstrate a reasonable cause for their absence, they may request a recall of the order for decisions on merits. The order was pronounced in open court on the same date as the hearing. Ultimately, the appeal of the assessee was dismissed due to their continuous non-appearance and lack of representation throughout the proceedings. The judgment emphasized the importance of adhering to hearing dates and presenting a valid reason for non-representation to potentially seek a recall of the dismissal order based on merits.