SOURAV JHUNJHUNWALLA Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) At the admission stage of this appeal, it appeared to us that this can be disposed of on a very limited ground. Therefore, we had granted liberty to Mr. Khaitan to serve notice. Accordingly, notices were served. Mr. Som appears for the respondents.

(2.) We have heard Mr. Khaitan on the question of admission of appeal. While addressing the court, Mr. Khaitan had virtually addressed on the merits of the appeal itself. Mr. Som, on the other hand, was requested to address the court on the question of admission. Mr. Som had advanced his arguments on the merits of the appeal itself while opposing the admission. Normally right of hearing at the stage of admission is not allowed. But having regard to the facts and circumstances of the case we thought it fit that we should dispose of the appeal at the admission stage itself. Therefore, we prefer to hear Mr. Som at this stage. The appeal is, therefore, treated as on the day's list for hearing by consent of the parties.

(3.) The learned Tribunal by its order dated January 30, 2004, disposed of I. T. A. No. 195 (Kol) of 2002 ex parte. Subsequently, an application was made by the assessee for rehearing on the ground that the assessee was prevented for sufficient reason from appearing at the time when the appeal was called on for hearing. This was rejected on the ground that on three earlier occasions the hearing was adjourned. Mr. Som pointed out that the appeal was preferred by the assessee himself. He did not show diligence and had obtained adjournments on three occasions. It seems that there was no bona fide attempt on the part of the assessee. He could have asked for adjournment on the date when the matter was called on through his representative who represented the assessee in the application itself or through someone else. His personal confinement to bed would not prevent him from making arrangement through any of his representatives. He did not take any steps on the date when the matter was called on. He further pointed out that the appeal has been disposed of on the merits. The learned Tribunal had dealt with all the points at the time of deciding the case. On the merits, it does not appear anything from which it can be said that the appellant had any chance of success.