M/S REAL TIME SYSTEMS LTD.,NEW DELHI vs. ITO, NEW DELHI

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ITA 1180/DEL/2016Status: DisposedITAT Delhi06 December 2018AY 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 due to non-representation. Therefore, the appeal was dismissed in limine.

What were the facts?

The assessee's appeal was listed for hearing, but no one appeared on behalf of the appellant despite proper notice. The notice was not returned as unserved, and 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 representation.

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(2)Show list

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Before: Shri Amit Shukla & Shri L.P. Sahu

Hearing: 06.12.2018Pronounced: 06.12.2018

ORDER Per L.P. Sahu, A.M.: This appeal by the assessee is directed against the order of ld. CIT(A)-7, New Delhi dated 30.12.2015 for the assessment year 2011-12.

2.

None was present on behalf of the appellant despite the notice for hearing was issued and sent to the assessee through registered post at the address given in the appeal papers. The notice so issue has not received back unserved. 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.

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