If the Party for whom reference is made fail to prepare books so as to enable hearing the court is not bound to answer the reference
Court :
INCOME TAX APPELLATE TRIBUNAL
Brief :
This is the appeal filed by the assessee against the order dated 30.9.2011 of CIT(A)-XVII, New Delhi pertaining to A.Y. 2008-09. However at the time of hearing no one was present on behalf of the assessee nor any adjournment application was placed before the Bench. The date of hearing was intimated to the assessee on the date appeal was filed. Signatures of the person filing the appeal in the Registry are available on record as such the appeal was passed over twice. However since in the third time also neither the assessee was present nor representative and no adjournment petition was also moved. In the circumstances it can safely be concluded that the assessee is not interested in prosecuting the appeal, hence, the appeal filed by the assessee is liable to be unadmitted/dismissed, for non-prosecution
Citation :
PTC India Ltd. 2nd floor, NBCC Tower 15, Bhikaji Cama Place New Delhi (Appellant) Vs ACIT, Circle 14(1)New Delhi (Respondent)
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CS Bijoy
Published in Income Tax
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