M/S TRIPLE S STOCK AND SHARES PVT. TTD vs. INCOME TAX OFFICER

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W.P.(C)/4835/2024HC DelhiDLHC01017438202403 April 2024Bench: HON'BLE MR. JUSTICE YASHWANT VARMA,HON'BLE MR. JUSTICE PURUSHAINDRA KUMAR KAURAV2 pages
AI SummaryDismissed

What did the High Court hold?

The Delhi High Court found no grounds to interfere with the ITAT's order dated September 22, 2023, which dismissed the assessee's miscellaneous application. The Tribunal was constrained to proceed ex parte and render its final decision on February 8, 2023, because the assessee had failed to respond to notices issued since November 6, 2019. The Court noted the prior dismissal of the appeal for want of prosecution on July 19, 2018, which was subsequently recalled, and the continued absence of the appellant after May 27, 2022. The High Court reserved liberty for the petitioner to assail the ITAT's order rendered on merits. The writ petition was disposed of on these terms.

What were the facts?

The petitioner, M/s Triple S Stock and Shares Pvt. Ltd., filed a writ petition before the Delhi High Court challenging an order dated September 22, 2023, which dismissed their miscellaneous application. The Income Tax Appellate Tribunal (ITAT) had previously proceeded ex parte and rendered a final decision on February 8, 2023, due to the assessee's failure to respond to notices issued since November 6, 2019. The ITAT also noted that the assessee's appeal had been dismissed for want of prosecution on July 19, 2018, although this order was later recalled and the appeal restored. The ITAT further observed that no one had appeared for the appellant after May 27, 2022.

What were the issues?

1. Whether the High Court should interfere with the ITAT's order dated September 22, 2023, dismissing the assessee's miscellaneous application, given the assessee's consistent failure to appear or respond to notices before the ITAT. Assessee's Contention: The judgment does not record any specific arguments made by the assessee in the writ petition regarding the dismissal of their miscellaneous application. However, the filing of the writ petition itself indicates a challenge to the ITAT's decision. Revenue's Contention: The revenue, through its counsel, likely argued that the ITAT was justified in proceeding ex parte and dismissing the miscellaneous application due to the assessee's non-compliance and failure to prosecute the appeal, citing the history of adjournments and non-appearances.

AI-generated summary — verify with the full judgment below

$~80 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 4835/2024 &CM APPL. 19733/2024 ((Interim Relief)

M/S TRIPLE S STOCK AND SHARES PVT. TTD ..... Petitioner Through: Ms. Pankhuri Shrivastava and Mr. Atreya G.C., Adv.

versus

INCOME TAX OFFICER

..... Respondent

Through: Mr. Shlok Chandra, SSC along with Ms. Madhavi Shukla and Ms. Priya Sarkar, JSCs.

CORAM:

HON'BLE MR. JUSTICE YASHWANT VARMA

HON'BLE MR. JUSTICE PURUSHAINDRA KUMAR

KAURAV

O R D E R %

03.04.2024

CM APPL. 19734/2024(Ex.)

1.

Allowed, subject to all just exceptions. 2. The application is disposed of. W.P.(C) 4835/2024 & CM APPL. 19733/2024 ((Interim Relief) 3. Having heard learned counsels for parties, we note that the Income Tax Appellate Tribunal [‘ITAT’] was constrained to proceed ex parte and render its final decision on 08 February 2023 since the assessee had failed to respond inspite of notices having been issued since 06 November 2019. 4. The record would further bear out that earlier also the appeal before the ITAT had come to be dismissed for want of prosecution on This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 06/04/2024 at 12:11:00

19 July 2018 which order was subsequently recalled and the appeal restored. The ITAT has further noted that none appeared for the appellant after 27 May 2022. 5. In view of the aforesaid, we find no ground to interfere with the order dated 22 September 2023 dismissing the miscellaneous application which had been moved. 6. However, and since the petitioner would otherwise have a remedy to assail the order of the ITAT rendered on merits that liberty shall stand reserved. 7. The writ petition along with the pending application stands disposed of on the aforesaid terms.

YASHWANT VARMA, J.

PURUSHAINDRA KUMAR KAURAV, J. APRIL 03, 2024/RW

This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 06/04/2024 at 12:11:00

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