SHAKUMBHARI MOTOR AND GENERAL FINANCE LTD.,MORADABAD vs. ITO, WARD- 3(4), SAHARANPUR

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ITA 5360/DEL/2018Status: DisposedITAT Delhi23 January 2019AY 2013-143 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 appeal. Following relevant rules and precedents, the appeal was dismissed without adjudication.

What were the facts?

The assessee's appeal was listed for hearing, but neither the assessee nor their representative appeared. No adjournment request or updated address was provided.

What were the issues?

The primary issue was the dismissal of the appeal due to the assessee's non-appearance for the hearing.

Which sections of the Income-tax Act were involved?

Rule 19(2) of 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: ‘SMC’ NEW DELHI

Before: SHRI H.S. SIDHU

For Respondent: Shri S.L. Anuragi, Sr. DR
Hearing: 23/01/2019Pronounced: 23/01/2019

This appeal filed by the Assessee is directed against the Order dated 19/06/2018 of the Ld. CIT(A), Muzaffarnagar relevant to assessment year 2013-14.

2.

In this case the Notice was sent to the assessee for hearing i.e. on 23/01/2019 at the address mentioned in Form No. 36 vide Column No. 10.

3.

On 23/01/2019, 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, I am 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 Appeal.

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), I treat this appeal as unadmitted and dismiss the same. I 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 Appeal.

5.

In the result, the Appeal of the assessee is dismissed in limine. Order pronounced on 23.01.2019.

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