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2019 (3) TMI 1685 - ITAT PUNENon-appearance by the assessee on the date of hearing - HELD THAT:- Assessee do not have a regular Chartered Accountant or Advocate for giving advice to them. Further, it is also stated that the non-appearance before the Tribunal was not intentional or deliberate. He also mentioned that notice issued by the Tribunal regarding the date of hearing was not communicated to the assessee . There was sufficient reason for non-appearance by the assessees on the date of hearing before me. I find force in the Miscellaneous Applications since the appeals have been dismissed in limine, admittedly due to non-appearance of the assessees. Therefore, appeals under consideration should be recalled for fresh hearing. The Registry is directed to fix both the appeals for hearing in due course after issuing the notice of hearing to the parties accordingly. The assessee are directed not to seek frivolous adjournment and adopt all reasonable steps to get the appeals finalized at an early date.
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