CROWN BUILDESTATES PVT. LTD.,NEW DELHI vs. ITO, WARD- 6(4), NEW DELHI

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ITA 7523/DEL/2017Status: FixedITAT Delhi30 October 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 inferred that the assessee was not interested in pursuing the appeals. Following relevant rules and judicial precedents, the Tribunal treated the appeals as un-admitted and dismissed them.

What were the facts?

The assessee filed appeals before the ITAT for assessment years 2012-13 and 2013-14. Notices for hearing were sent to the assessee's registered address. However, neither the assessee nor its representative appeared for the hearing and no adjournment was sought.

What were the issues?

Whether the appeals should be dismissed in limine due to the assessee's non-appearance and lack of interest in prosecution.

Which sections of the Income-tax Act were involved?

Rule 19(2) of ITAT Rules

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(2)Show list

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Income Tax Appellate Tribunal, DELHI BENCH “SMC”, NEW DELHI

Before: SHRI H.S. SIDHU

ORDER These Appeals are filed by the Assessee emanate out of separate Orders passed by the Ld. Commissioner of Income Tax (Appeals)-2, New Delhi pertaining to the Asstt. Years 2012-13 & 2013-14.

2.

In these cases the Notice were sent to the assessee for hearing for today i.e. 30.10.2018 at the address mentioned in Form No. 36 vide Column No. 10.

3.

On 30.10.2018, 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 Appeals.

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), I treat these appeals as un-admitted and dismiss the same. I 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 Appeals.

5.

In the result, both the Appeals of the assessee are dismissed in limine.

Order pronounced on 30-10-2018.

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