Appeal dismissed by ITAT Rajkot due to non-representation - Assessee advised on potential recall

The appeal against the CIT(A) order dated 18.03.2010 for AY 2007-08 was dismissed by ITAT Rajkot due to non-representation by the appellant-assessee. Despite the notice being sent and opportunities provided, the assessee failed to appear or submit a revised appeal memo. The Tribunal, following established precedents, dismissed the appeal in limine, citing lack of seriousness in pursuing the appeal. The assessee was advised that if a reasonable cause for non-representation could be shown, a recall of the order could be sought.

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Issues: Appeal against CIT(A) order dated 18.03.2010 for AY 2007-08 dismissed by ITAT Rajkot due to non-representation by the appellant-assessee.

Analysis:
1. The appeal was filed by the Assessee against the order of the CIT(A) dated 18.03.2010 concerning the assessment order passed by the Assessing Officer under the Income Tax Act, 1961 for AY 2007-08.

2. During the hearing, no one appeared on behalf of the appellant-assessee, and there was no representation on an earlier occasion as well. The notice was sent to the address provided, and it was the duty of the assessee to submit a revised appeal memo as per the rules. However, the assessee failed to do so.

3. Due to the absence of representation or a request for time, it was presumed that the assessee was not serious about pursuing the appeal. Citing precedents, the Tribunal decided to dismiss the appeal in limine. The decision was supported by references to Commissioner of Income Tax vs. Multi Plan India (P) Ltd. and Estate of Late Tukojirao Holkar vs. CWT.

4. The Tribunal mentioned that if the assessee could demonstrate a reasonable cause for non-representation, they could seek a recall of the order. However, in this instance, the appeal was dismissed in limine due to the lack of representation by the assessee.

5. The judgment was pronounced in Open Court on 02/08/2018.

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