BULL & BEAR SHARES NPVT. LTD,NEW DELHI vs. ITO, NEW DELHI

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ITA 81/DEL/2016Status: DisposedITAT Delhi23 April 2019AY 2006-072 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 observed that the unserved notice indicated the assessee's lack of interest in pursuing the appeal. Therefore, the appeal was dismissed.

What were the facts?

The assessee filed an appeal against the CIT(Appeals) order. The notice of hearing sent to the assessee's registered address was returned unserved.

What were the issues?

Whether the appeal should be dismissed due to the assessee's non-appearance and unserved notice.

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 “D”: NEW DELHI

Before: SHRI AMIT SHUKLA & SHRI ANADEE NATH MISSHRA

For Respondent: Shri Vijay Kumar Jiwani, Sr. DR
Hearing: 23/04/2019

This is an appeal filed by the assessee against the order of Ld. CIT(Appeals)-2, New Delhi vide order dated 30.10.2015 pertaining to assessment year 2006-07.

2.

In this case the notice of hearing sent through Registered AD post on the address mentioned in Form No. 36 which has returned back unserved. This gives an impression that the assessee is not interested in pursuing the appeal filed.

3.

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.

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