On date of hearing, assessee failed to appear before Tribunal due to reason that assessee was out of country .Tribunal dismissed appeal for non-prosecution. Tribunal held that even if assessee was out of India assessee could have made arrangements to represent her before Tribunal by any authorised representative or she could have addressed a letter seeking for another date of hearing as she was out of country. On appeal the Court held that since assessee failed to make arrangement to represent her before Tribunal by an authorized representative and also failed to sought for another date of hearing; impugned order passed by Tribunal dismissing appeal was justified. (AY. 2013-14)
Shobha Lakshman (Smt.) v. CIT (2019) 264 Taxman 198/ 311 CTR 496 / 183 DTR 213(Karn.)(HC)/ Editorial: Shobha Lakshman (Smt) v. CIT (Appeals) (2023) 295 Taxman 237 (SC), matter is restored to the file of the CIT(A)).
S. 254(1) : Appellate Tribunal- Powers-Dismissal of appeal-Non appearance -Failure to appear on the appointed date, failure to make arrangement to represent her before Tribunal by an authorised representative and also failed to sought for another date of hearing- Dismissal of appeal by the Tribunal is held to be justified.