POINEER POLLUTION CONTROL AND AIR SYSTEMS P. LTD,GWALIOR vs. ITO (TDS), GWALIOR

PDF · subscribers
ITA 604/AGR/2018Status: DisposedITAT Agra14 February 2019AY 2013-142 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal inferred that the assessee was not serious in pursuing its appeals. Therefore, the appeals were dismissed in limine.

What were the facts?

The assessee filed appeals before the ITAT for assessment years 2013-14 and 2014-15. Despite proper notice, no one appeared on behalf of the assessee, and the notice was returned unserved.

What were the issues?

The primary issue was the non-prosecution of appeals by the assessee despite due notice.

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(2)Show list

Detected automatically from the text. Citations are also linked where they appear in the judgment. The count shows how many other judgments on BharatTax rely on the same authority.

Before: Shri Sudhanshu Srivastava & Shri Dr. Mitha Lal Meena

Hearing: 18.02.2019Pronounced: 18.02.2019

In the Income-Tax Appellate Tribunal, Agra Bench, Agra

Before : Shri Sudhanshu Srivastava, Judicial Member And Shri Dr. Mitha Lal Meena, Accountant Member

ITA No. 604 & 605/Agr/2018 Assessment Year: 2013-14 & 2014-15

Pioneer Pollution Control & Air vs. Income-tax Officer (TDS), Systems Pvt. Ltd., Gwalior. Gwalior. PAN – AABCP8361P (Appellant) (Respondent)

Appellant by None Respondent by Waseem Arshad, Sr. DR

Date of Hearing 18.02.2019 Date of Pronouncement 18.02.2019

ORDER Per Dr. Mitha Lal Meena, A.M.: Both these appeals by the assessee are directed against the consolidated

order dated 16.05.2018 of ld. CIT(A), Gwalior for the assessment year 2013-14 and

2014-15 respectively.

2.

None was present on behalf of the assessee/ appellant despite the

notice for hearing having been sent through registered post at the address given in

the appeal papers, which has been received back un-served with the postal remark

“Not found”. No other address of the assessee has been brought on record. No

adjournment request has come before us. Therefore, it can be safely inferred that

2 ITA Nos. 604 & 605/Agr/2018

the assessee is not serious in pursuing its appeals. In the circumstances, the only

alternative left with us is to dismiss the appeals of the assessee in limine. Support is

drawn from the order of Tribunal in CIT vs. Multi Plan India (P) Ltd., 38 ITD 320

(Del.) and of M.P. High Court in Estate of Late Tukojirao Holkar vs. CWT, 223 ITR

480 (MP).

3.

In the result, both the appeals of the assessee are dismissed, as indicated

above.

Order pronounced in the open court on 18.02.2019.

Sd/- Sd/- (Sudhanshu Srivastava) (Dr. Mitha Lal Meena) Judicial member Accountant Member

Dated: 18.02.2019 *aks* Copy of order forwarded to: (1) The appellant (2) The respondent (3) Commissioner (4) CIT(A) (5) Departmental Representative (6) Guard File By order Assistant Registrar Income Tax Appellate Tribunal Agra Bench, Agra

Recent GST High Court judgments

Search GST case law →