MEDICAL INSTITUTE EMP. COOP. THRIFT & CREDIT SOCIETY LTD,NEW DELHI vs. ITO, WARD-53(2), NEW DELHI

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ITA 5000/DEL/2018Status: HeardITAT Delhi08 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 noted that no one appeared on behalf of the assessee for the hearing, nor was any adjournment requested. Therefore, the Tribunal concluded that the assessee was not interested in prosecuting the appeal.

What were the facts?

The assessee, Medical Institute Employees Cooperative Thrift & Credit Society Ltd., filed appeals for AY 2013-14 and 2014-15. Notice for hearing was sent to the assessee's registered address.

What were the issues?

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

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 “SMC”: NEW DELHI

Before: SHRI AMIT SHUKLA

For Respondent: Shri S.L. Anuragi, Sr. DR
Hearing: 08/01/2019

AMIT SHUKLA, J.M.

These are the appeals filed by the assessee against the separate orders dated 30.11.2016 and 29.09.2016 of Ld. CIT(A)-18, New Delhi pertaining to assessment years 2013-14 & 2014-15.

2.

In this case notice was sent to the assessee for hearing by Regd.

AD Post for 28.11.2018 at the address mentioned in Form No. 36 vide Column 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. The appeal was passed over. 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 was any request for adjournment 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. Order pronounced in the Open Court on 8th January, 2019.

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