M/S. VAYAM TECHNOLOGIES LTD.,NEW DELHI vs. PR. CIT, NEW DELHI

PDF · subscribers
ITA 2061/DEL/2016Status: DisposedITAT Delhi06 March 2019AY 2011-122 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 serious in pursuing the appeal and decided to dismiss the appeal in limine.

What were the facts?

The assessee's appeal was listed for hearing, but no one appeared on behalf of the assessee despite proper notice. No adjournment request was filed.

What were the issues?

Whether the appeal should be dismissed due to the assessee's non-appearance and lack of seriousness in pursuing the case.

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.

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

Hearing: 06.03.2019Pronounced: 06.03.2019

ORDER Per L.P. Sahu, A.M.: This appeal by the assessee is directed against the order of ld. CIT-9, New Delhi dated 16.02.2016 for the assessment year 2011-12.

2.

None was present on behalf of the appellant despite the notice for hearing was sent to the assessee through registered post at the address given in the appeal papers. 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).

Latest GST High Court judgments

Search GST case law →