Non appearance on the date of hearing may cause the appeal dismissed

Last updated: 27 December 2011

Court :
INCOME TAX APPELLATE TRIBUNAL

Brief :
The appeal was filed on 08.12.2010 when an acknowledgement cum- notice was served on the bearer under which the appeal was fixed for hearing on 10.02.2011. None attended on that date. Thereafter, another notice dated 07.10.2011 was served on the assessee through the official courier, fixing the hearing on 13.12.2011. When the case was called for hearing on this date, neither anybody attended nor any adjournment was sought. Therefore, it is held that the assessee is not interested in prosecuting the appeal. In such a situation, the appeal is likely to be dismissed in limine, in view of the decision in the case of CIT Vs. Multiplan India (P) Ltd., 38 ITD 320(Del) and Estate of Late Tukajirao Holkar Vs. CWT, 223 ITR 480 (M.P). It is held accordingly.

Citation :
M/s Panwar Roshin & Turpentine,Co. Ltd., E-191, Rishi Nagar, Shakur Basti, New Delhi..Appellant Vs Income-tax Officer,Ward 14(1),New Delhi..Respondent