M/S NATRAJ BUILDHOME PVT. LTD.,NEW DELHI vs. ITO, NEW DELHI

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ITA 1183/DEL/2016Status: DisposedITAT Delhi06 December 2018AY 2010-112 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 decided that since the assessee failed to appear for the hearing and did not provide any reason for non-representation, the appeal should be dismissed in limine. The assessee can seek recall of the order if a reasonable cause for non-representation is shown.

What were the facts?

The assessee's appeal was listed for hearing, but no one appeared on behalf of the assessee. The notice sent to the assessee was not returned as unserved, and no adjournment request was filed. The Tribunal inferred that the assessee was not serious about pursuing the appeal.

What were the issues?

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

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)- 42, New Delhi dated 11.01.2016 for the assessment year 2010-11.

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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