M/S. JAY POLYCHEM INDIA LTD.,NEW DELHI vs. ACIT, NEW DELHI

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ITA 1339/DEL/2016Status: DisposedITAT Delhi01 April 2019AY 2010-113 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 inferred that the assessee was not interested in pursuing the appeals. Following relevant rules and precedents, the appeals were treated as un-admitted.

What were the facts?

The assessee's appeals were listed for hearing on April 1, 2019. Neither the assessee nor its representative appeared before the tribunal. No adjournment request was filed.

What were the issues?

Whether the appeals should be dismissed in limine due to the assessee's non-appearance and lack of interest in prosecution.

Which sections of the Income-tax Act were involved?

Rule 19(2) of the ITAT Rules

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(2)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 BENCH: ‘I-1’ NEW DELHI

Before: SHRI H.S. SIDHU & SHRI O.P. KANT

ORDER PER SH. H.S. SIDHU, J.M. These appeals filed by the Assessee are directed against the separate orders both dated 29/01/2016 of the Assessing Officer, relevant to assessment years 2009-10 & 2010-11.

2.

In these cases the Notice were sent to the assessee for hearing i.e. on 01/04/2019 at the address mentioned in Form No. 36 vide Column No. 10.

3.

On 01/04/2019, neither the assessee nor its Authorized Representative attended the hearing and also not filed any Application for adjournment or nor filed the fresh address before the Tribunal, hence, we are of the view that no useful purpose would be served to serve the notice again and again on the same address. In view of above, it is thus inferred that the assessee is not interested in prosecution of its Appeals.

4.

Having regard to Rule 19(2) of the ITAT Rules and following various decisions of Delhi Bench of the Tribunal including that of Multiplan India Ltd. : 38 ITD 320 (Delhi) and Hon’ble Madhya Pradesh High Court’s decision in Estate of Late Tukojirao Holkar vs. CWT; 223 ITR 480 (MP), we treat this appeal as un-admitted and dismiss the same. We would like to clarify that subsequently, if the assessee explains the reasons for non appearance and if the Bench is so satisfied, the matter may be recalled for the purpose of adjudication of the Appeals.

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