SHIV VANI OIL & GAS EXPLORATION SERVICES LTD.,NEW DELHI vs. DCIT, NEW DELHI

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ITA 3535/DEL/2015Status: DisposedITAT Delhi30 May 2019AY 2007-083 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 appeals due to non-response to multiple notices. Following established legal precedents, the appeals were dismissed.

What were the facts?

The assessee, Shiv Vani Oil & Gas Exploration Services Ltd., filed multiple appeals for assessment years 2005-2009. Notices sent to the assessee for the hearing date returned unserved with the remark 'left without address'.

What were the issues?

Whether an appeal can be dismissed for non-prosecution when the assessee is unrepresented and notices are unserved.

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 “I-2”: DELHI

Before: SHRI BHAVNESH SAINI & SHRI PRASHANT MAHARISHI

Hearing: 30.05.2019Pronounced: 30.05.2019

PER BENCH : All the appeals by the same Assessee are directed against the Order of the Ld. CIT(A)-44, New Delhi, Dated 10.03.2015, for the A.Ys.2005-2006 to 2008-2009.

2.

The assessee has been notified the date of hearing through registered post for the date fixed for 2 ITA.Nos.3533 to 3536/Del./2015 Shiv Vani Oil & Gas Exploration Services Ltd., New Delhi. hearing on 30.05.2019. The registered cover containing the notice returned un-served by the postal authorities with the remarks “left without address”. No other address has been given by the assessee for the purpose of service of notice. It may also be noted that prior to the date of hearing fixed today, twice notices were also sent through registered post for different dates which have also not been responded to by the assessee. It, therefore, appears that assessee is no more interested in prosecuting the appeals. Therefore, the appeals of the assessee are 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

1.

3 ITA.Nos.3533 to 3536/Del./2015 Shiv Vani Oil & Gas Exploration Services Ltd., New Delhi. pursuing the same”. In view of the above, respectfully following the aforecited decisions, we dismiss the appeals of the assessee as un-admitted.

4.

In the result, appeals of the Assessee dismissed.

Order pronounced in the open Court.

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