Tribunal dismisses appeals for non-appearance; lack of interest shown; dismissal pronounced on 15th March 2017.

The Tribunal dismissed the assessee's appeals against orders by the Commissioner of Income Tax due to the assessee's non-appearance without seeking an adjournment. Citing precedents, the Tribunal found the assessee's lack of interest in pursuing the appeal and dismissed it in limine based on the principle that non-appearance indicated disinterest. The dismissal was pronounced on 15th March 2017.

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Issues: Dismissal of appeal for non-appearance of assessee before the Tribunal.

The judgment pertains to appeals by the assessee against orders passed by the Commissioner of Income Tax (Appeals). The assessee failed to appear before the Tribunal on the scheduled date of hearing, without requesting an adjournment. The Tribunal noted the lack of interest shown by the assessee in pursuing the appeal. Citing precedents, including the decision of the Delhi Bench in the case of CIT v. Multiplan India P. Ltd. and the judgment of the Hon'ble Madhya Pradesh High Court in the case of Late Tukojirao Holkar, the Tribunal dismissed the appeal in limine. The dismissal was based on the principle that the assessee's non-appearance indicated a lack of interest in pursuing the appeal. Consequently, the appeals of the assessee were dismissed by the Tribunal. The order was pronounced in the open court on 15th March 2017.

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