Appeal dismissed for non-representation in Income Tax case for AY 2007-08. Importance of representation emphasized

The Tribunal dismissed the appeal filed by the assessee challenging the order of the CIT(A)-2, Vadodara for the assessment year 2007-08 under the Income Tax Act, 1961. Despite multiple opportunities, the assessee failed to appear or seek an adjournment, leading to the dismissal of the appeal on 03-04-2019. The Tribunal highlighted the importance of representation and indicated that a recall of the order could be sought if a reasonable cause for non-representation was demonstrated.

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Issues involved: Dismissal of appeal due to non-representation by the assessee.

Analysis:
1. The appeal was filed by the assessee for the assessment year 2007-08, challenging the order of the CIT(A)-2, Vadodara dated 30-05-2017, in proceedings under section 147 r.w.s. 143(3) of the Income Tax Act, 1961.
2. Despite being given the last opportunity for a hearing on 02/04/2019, the assessee did not appear or seek an adjournment, indicating a lack of seriousness in pursuing the appeal. The Tribunal referred to precedents like Commissioner of Income Tax vs. Multi Plan India (P) Ltd. and Estate of Late Tukojirao Holka vs. CWT to support the decision to dismiss the appeal in limine.
3. The Tribunal noted that if the assessee could demonstrate a reasonable cause for non-representation on the hearing date, they could apply for a recall of the order.
4. Ultimately, due to the absence of representation by the assessee and no valid reason provided, the Tribunal dismissed the appeal of the assessee on 03-04-2019.

This detailed analysis outlines the circumstances leading to the dismissal of the appeal due to the non-representation of the assessee, the legal provisions under which the appeal was made, and the Tribunal's decision based on the lack of seriousness displayed by the assessee in pursuing the case.

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