TMI Blog2019 (1) TMI 280X X X X Extracts X X X X X X X X Extracts X X X X ..... - SHRI H. S. SIDHU, JUDICIAL MEMBER AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER For The Assessee : None For The Revenue : Shri Sridhar Dora, Sr. DR ORDER PER: ANADEE NATH MISSHRA, AM This appeal by the Assessee is filed against the order of Ld. CIT(A)-19, New Delhi, dated 02.12.2015 for Assessment Year 2011-12. At the time of hearing before us no one was present on behalf of the assessee. As the assessee has chosen to be neither present nor represented, it can be concluded that the assessee is not serious in pursuing the appeal filed. Therefore, in our view, the appeal filed by the assessee is liable to be dismissed in limine for non-prosecution in view of the following legal position and judicial pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issued calling for the papers which are also required to be attached to appeal memo. But at no stage usually the scrutiny is made on points whether the appeal memo and contents really conform to various Appellate Tribunal Rules or is it a legally valid appeal under section 253 of the Act. Those points if arising can be considered only at a time of hearing. And that is why the rule prescribes that mere issue of notice does not mean appeal is admitted. This according to us, is the Significance of rule 19(2). 5. It was submitted at the time of hearing of the Reference Application that the language of Rule 24 of the Appellate Tribunal Rules required the Tribunal to dispose of the appeal on merits after hearing the respondent. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... memo of appeal but effectively pursuing the same. (2) Respectfully following the order of ITAT in the case of Multiplan (India) Pvt. Ltd, (supra) and in view of the legal position and judicial precedents as mentioned earlier, we dismiss the appeal of the assessee in limine for non-prosecution. However, we wish to clarify that the assessee will be at liberty to approach ITAT 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 the part of the assessee on the date of hearing. (3) In the result, the appeal filed by the Assessee is dismissed in limine. Order pronounced in the open court on 01/01/2019 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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