Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2018 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (4) TMI 1794 - AT - Income TaxSeeking recall of order - non-appearance of representative of the assessee - assessee sought an adjournment on the ground that Chartered Accountant is travelling - assessee has pleaded that the appeals of the assessee [2017 (9) TMI 560 - ITAT MUMBAI]were dismissed by applying the ratio of decision of Mumbai Tribunal in case of CIT vs. Multiplan India (Pvt.) Ltd. [1991 (5) TMI 120 - ITAT DELHI-D] - HELD THAT:- Perusal of record reveals that Shri Ijeet Fernandes appeared on behalf of assessee, who sought an adjournment on the ground that Chartered Accountant is travelling. The ground of adjournment was vague, thus, adjournment was declined. Shri Ijeet Fernandes was asked to assist the bench, however, he expressed his inability. Thus, the bench left no option except to proceed on the basis of material available on record. The assessee has filed both the appeal in the year 2012. The assessee is seeking adjournment on one pretext or the other since beginning. No documentary evidence to substantiate the grounds of appeal is filed on record. We have noted that the assessee has filed the present application on the ground that the appeal was dismissed by applying the ratio of decision of Multiplan India (Pvt.) Ltd. (supra) in the order dated 14.06.2017. The present applications are filed in a casual manner. The contention of the application is contrary to the contents of order dated 14.06.2017. There is no reference of decision of Multiplan India (Pvt.) Ltd. (supra). However, keeping in view the principle of natural justice and invoking the power under Rule 24 of Income-tax (Appellate Tribunal) Rules 1963, the order dated 14.06.2017 is recalled. The assessee is directed to fully co-operate and not to seek adjournment without any valid and proper reason and shall file the necessary evidence, if any on record, without any further delay. In case further adjournment is sought on frivolous grounds, the assessee shall be burdened with heavy cost.
|