itat hearing procedure

[satbir singhwahi]

We had filed appeal with ITAT , on 1st hearing certain defects in grounds of appeal were pointed , so we amended the ground of appeal and filed with ITAT. Later paper book and written submissions was sent by registered post. And request was made to waive personal presence and decide the case as per written submissions and paper book . Now to our surprise the ITAT has dismissed the appeal for non presence.

Kindly guide what best we can do.

[DR.MARIAPPAN GOVINDARAJAN]

Generally in the show cause notice as well as before the appeal applications it is to be mentioned that 'whether you want to be heard in person'. In appeal even though this is applicable, the Tribunals for giving reasonable opportunity to the assessees require the presence of the assessee before the appeal so as to effectively defend the case himself and to counter the arguments put forth by the Revenue. It is advised to participate in the proceedings of any taxation. Because the case laws after your filing appeal will be useful to me that may not be able to present before the Tribunal if you do not attend the appeal.

[satbir singhwahi]

MARIAPPAN GOVINDARAJAN JI

Sir

We submitted the written reply and paper book and asked to waive our presence and decide case on merits but ITAT has dismissed the case. By quoting case law cit v. B.N. Bhattachargee 118 ITR 461= 1979 (5) TMI 4 - SUPREME Court , CIT v Multiplan India pvt ltd 38 ITD 320(Del) = 1991 (5) TMI 120 - ITAT DELHI-D , Estate of late Tukojirao Holkar v CWT 223 ITR 480 (MP) = 1996 (3) TMI 92 - MADHYA PRADESH High Court

Kindly guide .

[Ganeshan Kalyani]

It is advisable to present for hearing so that you can by yourself or through advocate can defend your contention. Written submission is again subject to interpretation so you can better interpret with the merit points in the case law. Otherwise bit chances of loosing the case.

[satbir singhwahi]

Ganeshan Kalyani-

Sir

ITAT has dismissed the appeal. We submitted the written reply and paper book and asked to waive our presence and decide case on merits but ITAT has dismissed the case.

But without taking note of written submission and paper book submitted .

Sir

I want to ask whether ITAT can dismiss case without taking note of written submissions.

or what was wrong on my part.

AI Summary

Procedural fairness: failure to attend can lead to dismissal even when paper submissions were filed and waiver sought.
Whether a tribunal may dismiss an appeal for non appearance despite receipt of written submissions and a paper book; tribunals generally require physical presence to afford the opportunity to defend and to address revenue arguments, and an appellant requesting decision on written submissions should obtain an explicit waiver or acceptance from the tribunal, otherwise non attendance may lead to dismissal for non prosecution.