2017 (3) TMI 1791 - AT - Income Tax

Appeal Dismissed Due to Lack of Evidence: Importance of Supporting Documentation in Legal Proceedings

Shri Narendra Kumar Chaturvedi Versus The Income-Tax Officer, Ward-3, Sawai Madhopur.

The appeal filed by the assessee against the order of the Ld. CIT(A) was dismissed by the Tribunal due to non-representation and lack of supporting ... Adjournment application - repeated adjournment application on the ground of unavailability of the AR on account of his medical condition - HELD THAT:- From perusal of the records, it is noted that the appeal has been filed on 27.02.2015 and after removing the defects, it was list for hearing on 1st January, 2016. Thereafter, at the request of the AR, the matter was adjourned to 09.03.2016, 28.04.2016, 27.05.2016, 08.07.2016, 11.08.2016, 15.11.2016, and has now come up for hearing today. In each of the adjournment applications filed by the AR, it is noted that the reason for seeking adjournment has been stated to be unavailability of the AR on account of his medical condition. However, there is nothing on record in terms of affidavit and/medical certificate in support of the adjournment petitions which have been filed, from time to time. There is no material which is available on record to decide the matter on merit. In light of that, it seems that adequate opportunity has been granted to the assessee from time to time, however the matter has not been represented before the Bench and it seems that no useful purposes would be served in adjourning the matter any further. Following the decision of CIT vs. Multiplan India (P) Ltd., [1991 (5) TMI 120 - ITAT DELHI-D] and Estate of Late Tukhoji Rao Holkar vs. CWT [1996 (3) TMI 92 - MADHYA PRADESH HIGH COURT] the adjournment application is rejected and the appeal of the assessee is dismissed in limine Issues: Appeal against order of Ld. CIT(A) - Adjournment request due to medical condition - Lack of supporting evidence for adjournment - Dismissal of appeal in limineAnalysis:1. Appeal against order of Ld. CIT(A): The judgment pertains to an appeal filed by the assessee against the order of the Ld. CIT(A), Ajmer dated 07.10.2014. The appellant did not attend the hearing, and the matter was presented before the Bench for consideration.2. Adjournment request due to medical condition: The appellant's representative, who was handling the income tax matters, including the subject appeal, was reportedly suffering from a medical condition known as VIDAL disease. Several adjournment requests were made on the grounds of the representative's unavailability due to medical reasons. However, the Tribunal noted the absence of supporting evidence such as an affidavit or medical certificate to substantiate these claims.3. Lack of supporting evidence for adjournment: Despite multiple adjournments granted at the appellant's request, the absence of concrete evidence supporting the medical condition of the representative raised doubts about the genuineness of the adjournment requests. The Tribunal emphasized the importance of providing substantiating documentation when seeking adjournments in legal proceedings.4. Dismissal of appeal in limine: Citing precedents from the Delhi Bench of ITAT and the judgment of the Hon’ble M.P. High Court, the Tribunal rejected the adjournment application and dismissed the appeal in limine. The decision was based on the lack of merit in the appellant's case due to non-representation before the Bench despite multiple opportunities granted. The appellant was given the liberty to seek a recall upon demonstrating a reasonable cause.5. Conclusion: Ultimately, the appeal filed by the assessee was dismissed by the Tribunal on the grounds of non-representation and lack of supporting evidence for the adjournment requests. The judgment was pronounced in the open court on 24/03/2017, highlighting the finality of the decision in this matter.