Non appearance deserve the appeal to be un-admitted as per the provision of Rule 19 and appellant can recall after explaining the reason

Last updated: 03 May 2012

Court :
INCOME TAX APPELLATE TRIBUNAL

Brief :
. In the case of Commissioner of Income-tax vs. Multiplan India (P) Ltd.; 38 ITD 320 (Del), the appeal filed by the revenue before the Tribunal, which was fixed for hearing. But on the date of hearing nobody represented the revenue/appellant nor any communication for adjournment was received. There was no communication or information as to why the revenue chose to remain absent on that date. The Tribunal on the basis of inherent powers, treated the appeal filed by the revenue as un-admitted in view of the provisions of Rule 19 of the Appellate Tribunal Rules, 1963.

Citation :
Ms. Sangeeta Singh, C/o Matta Garg & Co., Chartered Accountants, 15, Astley Hall, Dehradun [PAN: AGIPS9724R)(Appellnt)Vs. Income tax Officer,Ward 2(3),Income Tax Office,13, Subhash Road, Dehradun (Respondent)