Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2018 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (5) TMI 2137 - AT - Income TaxNon-representation on the date of hearing by assessee - HELD THAT:- The notice of hearing was sent to the assessee, but there was no compliance on behalf of the assessee. Even no application seeking adjournment was filed. It can be safely presumed that the assessee may not be serious in pursuing the appeal filed. Support is from the order of the ITAT Delhi Benches in the case of CIT Vs Multiplan India Pvt. Ltd [1991 (5) TMI 120 - ITAT DELHI-D] and the decision of Late Shri Tukoji Rao Holkar Vs Wealth Tax Commissioner [1996 (3) TMI 92 - MADHYA PRADESH HIGH COURT]. It is appropriate to add that in the eventuality the assessee is able to show that there was a reasonable cause for non-representation on the date of hearing, it would be at liberty to pray for a recall of this order by making an appropriate prayer. Said order was pronounced in the Open Court at the time of hearing itself. Decided against assessee.
|