M/S. CLUTCH AUTO LTD.,NEW DELHI vs. DCIT, NEW DELHI

PDF · subscribers
ITA 5727/DEL/2016Status: DisposedITAT Delhi03 June 2019AY 2006-073 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 held that the assessee appeared to be no longer interested in pursuing the appeal. Following established precedents, the appeal was dismissed for non-prosecution.

What were the facts?

The assessee's appeal was scheduled for hearing, but the notice sent by registered post was returned with the remark "Left". No alternative address was provided for service.

What were the issues?

Whether an appeal can be dismissed for non-prosecution when the assessee fails to appear after proper notice and the notice is returned undelivered.

Which sections of the Income-tax Act were involved?

Rule 19(2) of Income Tax Appellate Tribunal Rules

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(3)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.

Income Tax Appellate Tribunal, DELHI BENCHES “B”: DELHI

Before: SHRI BHAVNESH SAINI & SHRI N.K. BILLAIYA

Hearing: 21.05.2019Pronounced: 03.06.2019

This appeal by Assessee has been directed against the Order of the Ld. CIT(A)-35, New Delhi, Dated 31.08.2016, for the A.Y. 2006-2007.

2.

The assessee has been notified the date of hearing through registered post. However, the same has been returned by the postal authorities with the remarks

2 ITA.No.5727/Del./2016 M/s. Clutch Auto Limited, New Delhi. “Left”. No other address has been given for the purpose of service of notice. It, therefore, appears that assessee is no more interested in prosecuting the appeal. Therefore, the appeal of the assessee is liable to be dismissed as un- admitted.

3.

In view of the above and having regard to Rule 19(2) of Income Tax Appellate Tribunal Rules and following various decisions of Delhi Bench of the Tribunal including that of Multiplan India Ltd., 38 ITD 320 (Del.); Hon’ble Madhya Pradesh High Court decision in the case of Estate of Late Tukojirao Holkar vs. CWT 223 ITR 480 (MP), and also the decision of Hon'ble Supreme Court in the case of CIT vs. B. Bhattachargee & Another (118 ITR 461 at page 477-478) wherein their Lordships held that “the appeal does not mean, mere filing of the memo of appeal but effectively pursuing the same”. In view of the above, respectfully following the aforecited decisions, we dismiss the appeal of the assessee as un-admitted.

4.

In the result, appeal of the Assessee dismissed.

3 ITA.No.5727/Del./2016 M/s. Clutch Auto Limited, New Delhi. Order pronounced in the open Court.

Recent GST High Court judgments

Search GST case law →