2017 (11) TMI 1947 - AT - Income Tax

Assessee's Appeals Dismissed for Non-Representation: Lack of Seriousness in Pursuing Appeal

Shri Dilip Mangaldas Shah, M/s. Himani Jewellers Versus The ITO, Ward-3, Mehsana, Gujarat

The appeals for A.Y. 2008-09 & 2011-12 were dismissed by the ITAT Ahmedabad due to the non-representation of the assessee during the hearing. Despite ... Reasonable cause for non-representation on the date of hearing - Reopening of assessment u/s 147 - HELD THAT:- Notice of hearing was sent to the assessee on 11/10/2017 fixing the date of hearing on 13/11/2017 at the address indicated in column No. 10. Despite this, the assessee remained unrepresented. In the aforementioned peculiar facts and circumstances of the case, in the absence of any representation on behalf of the assessee or petition seeking time, it can be safely presumed that the assessee is not serious in pursuing the appeal filed. 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 Holka [1996 (3) TMI 92 - MADHYA PRADESH HIGH COURT] Before parting, 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, it would be at liberty if so advised to pray for a recall of this order. Appeals of the Assessee are dismissed. Issues:Appeals for A.Y. 2008-09 & 2011-12 dismissed for non-representation of the assessee.Analysis:The appeals in question, pertaining to Assessment Years 2008-09 and 2011-12, were brought before the Appellate Tribunal ITAT Ahmedabad following the order of the CIT(A)-7, Ahmedabad dated 13-03-2015, under sections 143(3), 144, and 147 of the Income Tax Act, 1961. The absence of any representation on behalf of the appellant-assessee during the hearing led the Tribunal to consider the matter. Despite sending a notice of hearing to the assessee on 11/10/2017 for the hearing scheduled on 13/11/2017, no representation was made by the assessee. The Tribunal noted the lack of seriousness on the part of the assessee in pursuing the appeal, given the failure to appear or seek an adjournment. Citing precedents, including Commissioner of Income Tax vs. Multi Plan India (P) Ltd. and Estate of Late Tukojirao Holka vs. CWT, the Tribunal decided to dismiss the appeals in limine due to non-representation.Furthermore, the Tribunal highlighted the option available to the assessee to demonstrate a reasonable cause for non-representation, allowing for a potential recall of the order if such a cause is established. This provision indicates a procedural opportunity for the assessee to address the dismissal of the appeals based on non-representation. Ultimately, in view of the circumstances and the lack of representation by the assessee, the Tribunal proceeded to dismiss both appeals of the Assessee. The order to dismiss the appeals was pronounced in open court on 13-11-2017, emphasizing the finality of the decision in the absence of representation and a valid cause for non-appearance.