2019 (5) TMI 1385

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....ecided the appeal in ITA No. 547/Ahd/2017 for the assessment year 2012-13 by dismissing the appeal filed by the applicant in limine. The said order is received by the applicant on 23.01.2019. The copy of the said order is enclosed herewith. 2. The said appeal was dismissed by the Hon'ble Tribunal due to non-appearance of the applicant on the date of hearing by relying on the decision of Hon'ble Delhi Tribunal in the case of CIT v. Multiplan India Pvt. Ltd. [38 ITD 320(Del)]. The Hon'ble Tribunal has stated that the applicant shall be at liberty to recall the order if prevented by sufficient cause for non-appearance on the date of hearing. 3. At the outset, it is submitted that as per the decision of Hon'ble Bombay High Court in the case....

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.... was informed by the applicant to staff of the said firm. The applicant was under a bona fide belief that some other person from the said firm would appear and argue before Hon'ble Tribunal on the said date. However, even on the next date of hearing i.e. 18.10.2018, no one appeared before Hon'ble Tribunal which led the hearing being concluded ex-parte dismissing the appeal of the applicant in limine. 7. The appellant submits that it is only after receiving the order dated 30.11.2018, the applicant realized that there was non-appearance and that the appeal was heard ex-parte. 8. The applicant submits that he has taken all possible steps and measures to litigate the present appeal before Hon'ble Tribuanl. The applicant was very interested....