Appeals Dismissed for Non-Compliance: Failure to Submit Grounds and Repeated Non-Appearance Lead to Case Closure.

The Appellate Tribunal in Mumbai dismissed two appeals for the assessment years 2010-11 and 2011-12 due to the appellant's failure to file grounds of appeal and repeated non-appearance. Despite multiple hearing notices and adjournment requests, the appellant did not provide a valid address or appear in court. The appeals were deemed not maintainable, but the appellant was allowed to apply for a recall of the order upon submitting the required grounds of appeal and a valid address. The decision was pronounced on 4th July 2022.

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Issues involved:
Non-appearance of appellant, failure to file grounds of appeal, dismissal of appeals for non-maintainability.

Analysis:
The Appellate Tribunal in Mumbai dealt with two appeals for the assessment years 2010-11 and 2011-12 filed by the assessee. Despite multiple listings of the appeals since October 2020, the appellant failed to appear on several occasions, with the counsel only making an adjournment request once on 6th July 2021. Subsequently, there were five instances where no one represented the assessee. The notice of hearing sent by registered post also returned unserved due to an untraceable address.

The Tribunal observed that the form filed by the assessee did not include any grounds of appeal, rendering the appeals deficient. Additionally, the assessee did not provide an alternative address for serving notices. Consequently, due to the absence of grounds of appeal and the continuous non-appearance of the assessee, both appeals were dismissed as not maintainable. However, the assessee was given the opportunity to apply for a recall of the order upon submission of grounds of appeal and a valid address.

In conclusion, the Tribunal dismissed both appeals of the assessee due to the failure to file grounds of appeal and the repeated non-appearance. The order was pronounced in open court on 4th July 2022.

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