As per Rule 19 if the appellant remain absent on the date of hearing without showing any reason than appeal will be treated as un-admitted

Last updated: 24 March 2012

Court :
INCOME TAX APPELLATE TRIBUNAL

Brief :
However, at the time of hearing no one was present on behalf of the assessee nor any adjournment application received. Appeal was passed over in the first round. Even in the second round also the position remained the same. The record shows that the appeal was adjourned to 7th March,2012 specifically on the request of the assessee. In view of the peculiar facts and circumstances we are of the view that the assessee is not interested in pursuing the appeal, hence, the appeal filed by the assessee is liable to be unadmitted/dismissed

Citation :
Shree Balaji Samaj Vikas Samiti V. Daurala, Post Pooth Rohta road Meerut (Appellant) Vs. CIT, Meerut (Respondent)

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Ayush

Published in Income Tax
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As per Rule 19 if the appellant remain absent on the date of hearing without showing any reason than appeal will be treated as un-admitted

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