Generate professional replies to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
Step 1 – Issue Identification & Review
The AI analyses your query, notice, order, or uploaded documents and identifies the key issues involved.
• Review the issues identified by the AI • Add, edit, remove, or refine issues as required
Step 2 – Draft Generation
Once you approve the issues, the AI performs issue-wise legal research and prepares a structured draft response.
• Relevant statutory provisions • Judicial precedents and Supreme Court, High Court and other citations • Issue-wise legal analysis • Practical arguments and supporting content • Professionally structured draft ready for further review.
Assessee's appeal dismissed for non-appearance; opportunity for recall available. The appeal filed by the assessee against the order passed by Ld. CIT(A)-2, Jalandhar was dismissed by the Appellate Tribunal for want of prosecution. ...
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Assessee's appeal dismissed for non-appearance; opportunity for recall available.
The appeal filed by the assessee against the order passed by Ld. CIT(A)-2, Jalandhar was dismissed by the Appellate Tribunal for want of prosecution. Despite notice being sent, no appearance was made on behalf of the assessee during the hearing. The Tribunal, in accordance with Rule 19(2) of the Income-tax (Appellate Tribunal) Rules, 1963, treated the appeal as unadmitted. The assessee was given the opportunity to seek a recall of the order by demonstrating valid reasons for non-appearance. As the Bench was not satisfied with the reasons presented, the appeal was dismissed in limine on 21/05/2019.
Issues: - Appeal against order passed by Ld. CIT(A)-2, Jalandhar for relevant Assessment Year under section 143(3) of the Income Tax Act, 1961. - Non-appearance of the assessee during the hearing. - Dismissal of the appeal for want of prosecution. - Possibility for the assessee to seek recall of the order.
The appeal was filed by the assessee against the order passed by the Ld. CIT(A)-2, Jalandhar for the relevant Assessment Year under section 143(3) of the Income Tax Act, 1961. The Ld. CIT(A) had partly allowed the appeal of the assessee, leading to the current appeal before the Appellate Tribunal. However, during the hearing, no one appeared on behalf of the assessee, despite the notice being sent to the given address. The notice was returned with a postal remark indicating it was left without an address. No adjournment application was filed by the assessee or their counsel. Due to the absence of the assessee, the Tribunal had no choice but to dismiss the appeal for want of prosecution. The dismissal was in accordance with Rule 19(2) of the Income-tax (Appellate Tribunal) Rules, 1963, as previously considered in the case of CIT Vs. Multiplan India Ltd. The Tribunal treated the appeal as unadmitted and provided the assessee with the opportunity to seek a recall of the order by demonstrating sufficient and bonafide cause for not receiving or serving the notice and for non-appearance. If the Bench is satisfied with the reasons presented, it has the authority to recall the order. Consequently, the appeal filed by the assessee was dismissed in limine, with the order pronounced in the open Court on 21/05/2019.
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