M/S. GRIHA PRAVESH BUILDTECH (P) LTD.,NOIDA vs. ACIT (TDS), NOIDA

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ITA 642/DEL/2016Status: DisposedITAT Delhi13 December 20183 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 held that the non-service of notice was solely attributable to the assessee's conduct. Since the assessee was not interested in prosecuting the appeal, it was dismissed for non-prosecution.

What were the facts?

The assessee preferred appeals against the orders of the CIT(A) for AY 2011-12 and 2012-13. The matter was called for hearing, but there was no representation from the assessee.

What were the issues?

Whether an appeal can be dismissed for non-prosecution when the assessee fails to appear for hearing and there is no representation.

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(1)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: ‘E’ NEW DELHI

Before: SHRI G.D. AGRAWAL & SHRI K.NARASIMHA CHARY

For Respondent: Ms. Rinku Singh, Sr. DR
Hearing: 13.12.2018Pronounced: 13.12.2018

ORDER PER BENCH

Challenging the order of the learned Commissioner of Income-tax (Appeals)- 1, Noida for the assessment years 2011-12 and 2012-13 assessee preferred these appeals. 2. When the matter is called today for hearing, there is no representation on behalf of the assessee. The notice sent to the assessee by registered post to the address furnished in Form No.36. When the notice is sent to proper address of the assessee as provided by them in Form No.36 through Registered mail with postage prepaid, if the assessee was to be found therein, the notice would have been served. If for any reason the assessee is absent temporarily, it is for the assessee to make arrange with The Postal Department either to deliver it to some other person, or to re-direct it to an address where the assessee could be found or to detain the mail till the assessee comes back and claims the same. Even if the assessee shifts from that place, it is for the assessee to notify the new address either to the Revenue or to the Tribunal or to the Postal Department. Obviously the assessee had not taken any of these steps and the non-service of notice in this matter is solely attributable to the conduct of the assessee. Since there has been no representation for the assessee either in person or through his AR, it means that assessee is not interested in prosecuting the appeal. We are left with no option but to hold that the appeal of the assessee is liable to be dismissed for non prosecution.

3.

We find support from the decision in Commissioner of Income-tax vs Multiplan India (P) Ltd.: 38 ITD 320(Del) wherein there was no representation for the appellant in the appeal filed by the revenue before the Tribunal, on the date of hearing, nor any communication for adjournment was received as to why the appellant had chosen to remain absent on that date. The Tribunal on the basis of inherent powers, treated the appeal filed by the revenue as unadmitted in view of the provisions of Rule 19 of the Appellate Tribunal Rules, 1963. Respectfully following the said decision, the appeal filed by the assessee is dismissed for non- prosecution.

4.

The assessee, if so desire, shall be free to move this Tribunal praying for recalling this order and explaining reasons then this order may be recalled.

5.

In the result, the appeal of the assessee is dismissed for non- prosecution.

Order pronounced in the Open Court on 13th December, 2018.

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