M/S SHAMLI PAPER MILLS LTD.,SHAMLI vs. DY.CIT, MUZAFFARNAGAR

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ITA 5733/DEL/2015Status: DisposedITAT Delhi29 April 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 noted the absence of the assessee and the lack of any request for adjournment. Considering the assessee's apparent lack of interest in prosecuting the appeal, the Tribunal dismissed the appeal.

What were the facts?

The assessee filed an appeal against the order of the CIT(Appeals). Despite the hearing date being intimated, no one appeared on behalf of the assessee, nor was any adjournment requested.

What were the issues?

The primary issue was the non-appearance of the assessee before the Tribunal for the hearing of their appeal.

Which sections of the Income-tax Act were involved?

Order V Rule 19A of the Income-tax Appellate Tribunal Rules

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(2)Show list

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Income Tax Appellate Tribunal, DELHI BENCH “F”: NEW DELHI

Before: SHRI AMIT SHUKLA & SHRI L.P. SAHU

For Respondent: Shri Surender Pal, Sr. DR
Hearing: 29/04/2019

This is an appeal filed by the assessee against the order of Ld. CIT(Appeals) Muzaffarnagar vide order dated 29.07.2015 pertaining to assessment year 2007-08.

2.

In this case notice was sent to the assessee for hearing by Regd. AD Post for 29.4.2019 at the address mentioned in Form No. 36 vide Colmun No. 10 wherein the assessee is required to indicate the address at which notices are be sent.

3. However, at the time of hearing no one was present on behalf of the assessee despite on earlier occasion date was noted by the AR. The appeal was passed over, but despite the same, in the second round also no one was present.

3.

A perusal of the record shows that the date of hearing was intimated to the assessee. Despite the same neither anyone was present nor any request for adjournment was received. From the above it is evident that the assessee is not interested in the prosecution of appeal.

4.

Considering the facts and keeping in view the provisions of Order V Rule 19A of the Income-tax Appellate Tribunal Rules, as were considered in the cases of CIT vs. Multiplan (India) Pvt. Ltd., 38 ITD 320 (Del); and Late Tukoji Rao Holkar, 223 ITR 480 (MP), we dismiss this appeal filed by the assessee. The assessee, if so advised, shall be free to move this Tribunal praying for recalling of this order and explaining the reasons for non-compliance etc. and if the Bench is so satisfied about the reasons etc., then this order shall be recalled.

5.

In the result appeal of the assessee is dismissed in limine.

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