Appeals dismissed for non-appearance at hearing, assessee can file a Miscellaneous Application for reconsideration.

The appeals were dismissed by the Tribunal due to the non-appearance of the assessee during the hearing, despite notices being sent. Citing relevant rules and precedents, the Tribunal dismissed the appeals in limine. However, the assessee has the option to file a Miscellaneous Application to explain the non-appearance, and if satisfied, the appeals can be reconsidered for a hearing on merit. The final decision to dismiss the appeals was made on 27th Oct 2015 during a court session.

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Issues:
Dismissal of appeals due to non-appearance of assessee before the Tribunal.

Analysis:
The judgment involves two appeals directed against separate orders of the CIT(A)-II, Kochi for the assessment years 2008-09 and 2009-10. During the hearing, the assessee did not appear despite the notice being sent through RPAD to the address provided. No adjournment petition was received, indicating a lack of interest in pursuing the appeals. Citing Rule 19(2) of the ITAT Rules and precedents like the Multiplan India case and the decision of the Madhya Pradesh High Court in the Estate of Late Tukoji Rao Holkar case, the appeals were dismissed in limine. However, the assessee has the opportunity to explain the non-appearance by filing a Miscellaneous Application as per the ITAT Rules, and if the Bench is satisfied, the appeals can be recalled for a hearing on merit. The final decision to dismiss the appeals was pronounced during the open court session on 27th Oct 2015.

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