2017 (11) TMI 2014 - AT - Income Tax

Appeal dismissed for non-representation at hearing; recall possible with valid reason

The appeal was dismissed by the Tribunal due to the non-representation of the appellant-assessee during the scheduled hearing. Despite receiving multiple ... Reasonable cause for non-representation on the date of hearing - HELD THAT:- As 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 nonrepresentation on the date of hearing, it would be at liberty if so advised to pray for a recall of this order. Issues: Dismissal of appeal due to non-representation by the assessee.Analysis:The appeal in question pertains to the Assessment Year 2010-11 and arises from the order of the CIT(A)-XIV, Ahmedabad dated 27-03-2014, under section 143(3) of the Income Tax Act, 1961. Despite multiple notices, the appellant-assessee failed to appear during the hearing scheduled on 06/11/2017. The Tribunal noted that the notice was not returned unserved and concluded that the assessee's lack of representation indicated a lack of seriousness in pursuing the appeal. 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 appeal in limine due to the absence of any representation by the assessee.Before concluding, the Tribunal highlighted that if the assessee could demonstrate a valid reason for non-representation during the hearing, they could request a recall of the order. However, in the absence of any such justification, the appeal was dismissed. The order was pronounced in open court on 09-11-2017.