Mansi Rastogi v. ITO, Ward-1(4), Ghaziabad
[Citation -2016-LL-0920-16]
| Citation | 2016-LL-0920-16 |
|---|---|
| Appellant Name | Mansi Rastogi |
| Respondent Name | ITO, Ward-1(4), Ghaziabad |
| Court | ITAT-Delhi |
| Relevant Act | Income-tax |
| Date of Order | 20/09/2016 |
| Assessment Year | 2011-12 |
| Judgment | View Judgment |
| Bot Summary: | Neither the assessee was present nor adjournment petition has been moved. The record shows that notice was sent to the assessee on 29th July 2016 at the address given in Column No. 10 in the Memo of Appeals filed. 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 present appeal. In the aforementioned facts and circumstances, the assessee s appeal is dismissed in limine. In the said case while dismissing the reference Page 1 of 2 2 ITA No. 567/Del/2016 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. Before parting it is made clear 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 after removal of the defects etc. In the result, the appeal of the assessee is dismissed in limine. |