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Rajinder Kumar, F-118, Harkesh Nagar, New Delhi-110020. Vs. ITO, Ward-22(4), New Delhi
May, 12th 2014
                  DELHI BENCH: `SMC' NEW DELHI


                        I.T.A .No.-4083/Del/2012
                    (ASSESSMENT YEAR- 2006-07)

        Rajinder Kumar,               vs    ITO,
        F-118, Harkesh Nagar,               Ward-22(4),
        New Delhi-110020.                   New Delhi
        (APPELLANT)                         (RESPONDENT)

                 Appellant by        None
                 Respondent by       Sh. Gagan Soot, Sr. DR


      This is an appeal filed by the assessee against the order dated 29.02.2012 of
the CIT(A)-XVI, New Delhi pertaining to 2006-07 assessment year.
2.    However at the time of hearing no one was present. The appeal was passed
over. In the second round also, the position remained the same. The record shows
that notice was sent on 20.03.2013 to the address given by the assessee in Column
No-10 in the memo of appeals filed despite this neither anyone was present nor any
request for adjournment has been placed before the Bench. The record further
shows that on the two specific dates when the hearing was fixed the assessee
remained unrepresented i.e. on 03.10.2012 and 08.08.2013 as per noting made in
the order sheet by Co-ordinate Benches on the respective dates. In the afore-
mentioned peculiar facts and circumstances, it can be safely presumed that     the
assessee is not serious in pursuing the present appeal.     The law assists those
who are vigilant and the assessee's non-representation in the background
discussed clearly demonstrates that the assessee is not serious in pursuing the
                                            2                    I.T.A .No.-4083/Del/2012

present appeal. In the afore-mentioned peculiar facts and circumstances the only
alternative left is to dismiss the appeal of the assessee in limine. Support is drawn
from the order of the Tribunal in Commissioner of Income-Tax vs. Multi Plan
India (P) Ltd.; 38 ITD 320 (Del) and Estate of Late Tukojirao Holkar vs. CWT:
223 ITR 480 (M.P). In the said case while dismissing the reference made at the
instance of the assessee in default the Hon'ble Court made following observations
in their order-

         "If the party, at whose instance the reference is made, fails to
         appear at the hearing, or fails in taking steps for preparation of the
         paper books so as to enable hearing of the reference, the court is
         not bound to answer the reference."

3.       Before parting it is considered appropriate to add that in case the assessee is
able to show that there was a reasonable cause for non-representation on the date
of hearing then it may if so advised pray for a recall of this order and decisions on
merits. The said order was pronounced on the date of hearing itself in the open
4. In the result the appeal of the assessee is dismissed in limine. The order is pronounced in the open court on 7th of May 2014. Sd/- (DIVA SINGH) JUDICIAL MEMBER Dated:-07/05/2014 *Amit Kumar* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI
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