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| The Tax Publishers2019 TaxPub(DT) 0584 (Del-Trib) INCOME TAX ACT, 1961
Section 254(1)
Where at the time of hearing no one was present on behalf of assessee nor any adjournment application was filed, it showed that assessee in prosecuting the appeal further, hence the appeal was dismissed in limine for non-prosecution, however, assessee would be at liberty to approach ITAT for recall of order and for restoration of appeal under relevant provisions of law.
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Appeal (Tribunal) - Maintainability - Non-prosecution of appeal -
This appeal was filed by assessee against the order of CIT(A). However, at the time of hearing, no one was present on behalf of assessee. Held: Following the order of ITAT in the case of Multiplan India (Private) Ltd. (1991) 38 ITD 320 (Del-Trib) : 1991 TaxPub(DT) 1420 (Del-Trib) appeal of assessee was dismissed in limine for non-prosecution. Assessee was grented liberty to approach Tribunal for recall of this order and for restoration of this appeal under relevant provisions of law if the assessee is able to show that there was reasonable cause for non representation on part of assessee on the date of hearing.
Followed:CIT v. Multiplan India (P) Ltd. (1991) 38 ITD 320 (Del-Trib) : 1991 TaxPub(DT) 1420 (Del-Trib) and Estate of Late Tukojirao Holkar v. CWT (1997) 223 ITR 480 (MP-HC) : 1997 TaxPub(DT) 244 (MP-HC). Relied:CIT v. BN Bhattachargee & Anr. (1979) 118 ITR 461 (SC) : 1979 TaxPub(DT) 1026 (SC).
REFERRED :
FAVOUR : Against the assessee.
A.Y. : 2011-12
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