Assessee can recall the order if prevented by sufficient cause for non appearance

Last updated: 29 October 2012

Court :
INCOME TAX APPELLATE TRIBUNAL

Brief :
This appeal was fixed for hearing on 5.9.2012 and the same was informed to the assessee at the address as mentioned by the assessee against Item No. 10 of Form 36. However, on the date of hearing when this appeal was called upon for hearing, no one appeared on behalf of the assessed and there is also no application or request for adjournment. It, therefore, appears to us that the assessee is not serious about pursing this appeal. Hence following the decision of the Tribunal in the case of CIT vs. Multiplan India (P) Ltd., reported in 38 ITD 320 (Del), as also the decision of the Hon’ble Madhya Pradesh High Court in the case of Estate of Late Tukojirao Holkar vs. CWT, reported in 223 ITR 480 (MP), and further the decision of the Hon’ble Bombay High Court dated 17.09.2010 in the case of M/s. Chemipol vs. Union of India in Central Excise Appeal No. 62 of 2009, we dismiss this appeal as unadmitted for want of prosecution by the assessee.

Citation :
Shri Nitin Dattaram Samant, Prop. M/s. Samarth Erectors & Developers, 34/665, Nilgiri CHSL,Samta Nagar, Kandivali (E), Mumbai – 400 101. PAN: AAGPS5876C (Appellant) Vs. ACIT-25(3),Mumbai – 400 020. (Respondent)