M/S EMAAR MGF CONSTRUCTION PVT. LTD.,NEW DELHI vs. ACIT, NEW DELHI

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ITA 928/DEL/2016Status: DisposedITAT Delhi31 December 2018AY 2012-133 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, following established precedents, treated the appeal as unadmitted due to the assessee's non-appearance. The appeal was dismissed without adjudication on its merits.

What were the facts?

The assessee's appeal was listed for hearing, but neither the assessee nor its representative appeared. No adjournment request or updated address was filed. The Tribunal inferred the assessee was not interested in pursuing the appeal.

What were the issues?

The primary issue was the consequence of the assessee's failure to appear for the hearing and prosecute its appeal before the Tribunal.

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

O R D E R PER H.S. SIDHU, JM This appeal filed by the Assessee is directed against the Order dated 25.1.2016 of the Ld. CIT(A)-23, New Delhi pertaining to assessment year 2012-13.

2.

In this case the Notice was sent to the assessee for hearing for today i.e. 31.12.2018 at the address mentioned in Form No. 36 vide Column No. 10.

3.

On 31.12.2018, neither the assessee nor its Authorised 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 Appeal. Page 1 of 3

4.

Having regard to Rule 19(2) of 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 unadmitted 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 Appeal.

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