SMT. REENA MENDIRATTA,NEW DELHI vs. PR. CIT, FARIDABAD

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ITA 3128/DEL/2017Status: DisposedITAT Delhi29 January 2019AY 2014-152 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 dismissed the appeal in limine due to the non-appearance of the assessee. The assessee may seek recall of the order if a reasonable cause for non-representation is shown.

What were the facts?

The assessee's appeal was listed for hearing, but no one appeared on behalf of the assessee despite a prior adjournment request. The Tribunal inferred a lack of seriousness in pursuing the appeal.

What were the issues?

The primary issue was the non-representation of the assessee before the Tribunal on the date of hearing.

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(2)Show list

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Before: Shri H.S. Sidhu & Shri L.P. Sahu

For Respondent: Smt. Sulekha Verma, CIT/DR
Hearing: 29.01.2019Pronounced: 29.01.2019

ORDER Per L.P. Sahu, A.M.: This appeal by the assessee is directed against the order of ld. Pr. CIT, Faridabad dated 15.03.2017 for the assessment year 2014-15.

2.

None was present on behalf of the appellant despite the date of hearing was adjourned to 29.01.2019 on the written request of assessee’s counsel Shri Sandeep Sapra, Advocate. No adjournment request has come on record before us. Therefore, it can be safely inferred that the assessee is not serious in pursuing its appeal. In the circumstances, the only alternative left with us is to dismiss the appeal of the assessee in limine. Support is drawn from the order of Tribunal in CIT vs. Multi Plan India (P) Ltd., 38 ITD 320 (Del.) and of M.P. High Court in Estate of Late Tukojirao Holkar vs. CWT, 223 ITR 480 (MP).

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