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2017 (7) TMI 1447 - AT - Income TaxAssessee non-representation on the date of hearing - TDS u/s 194A - non-compliance of TDS provisions - default as per Sec 201(1)/ 201(1A) - HELD THAT:- As it can be safely presumed that the assessee is not serious in pursuing the present appeal and hence the appeal is dismissed in limine. Support is drawn from the orde in the case of Multiplan India (P) Ltd[1991 (5) TMI 120 - ITAT DELHI-D] and case of Estate of Late Tukojirao Holkar vs. CWT [1996 (3) TMI 92 - MADHYA PRADESH HIGH COURT] In case 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 if so deemed fit to pray for a recall of this order. The said order was pronounced on the date of hearing itself in the open Court.
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