HCL TECHNOLOGIES (MUMBAI) LTD.,NEW DELHI vs. ACIT, NEW DELHI

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ITA 2071/DEL/2015Status: DisposedITAT Delhi03 October 2018AY 2005-062 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 its appeals. Consequently, the Tribunal decided to dismiss the appeals in limine.

What were the facts?

The assessee's appeals were listed for hearing, but no one appeared on behalf of the assessee on two occasions. There was no adjournment application filed by the assessee.

What were the issues?

The primary issue was the non-appearance of the assessee's counsel for the hearing of the appeals.

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(2)Show list

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Before: Shri Bhavnesh Saini & Shri L.P. Sahu

Hearing: 03.10.2018Pronounced: 03.10.2018

ORDER Per Bench: These appeals by the assessee are directed against separate orders of ld. CIT(A)-44, New Delhi dated 22.01.2015 for the assessment years 2004-05 and 2005-06 respectively.

2.

The hearing in these appeals was adjourned from 14.08.2018 to 03.10.2018 on the request of the ld. DR. The counsel of the assessee, Shri Neeraj Jain, Advocate was present at that time and noted the present date of hearing. However, when the appeal was called for hearing, none was present on behalf of the assessee. The case was, therefore, passed over. When the appeal was called again, none was there on behalf of the assessee to argue the cases, nor is there any adjournment application on behalf of the assessee available on record. In presence of these facts, it can be safely inferred that the assessee is not serious in pursuing its appeals. 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. Multi Plan India (P) Ltd., 38 ITD 320 (Del.) and of M.P. High Court in Estate of Late Tukojirao Holkar vs. CWT, 223 ITR 480 (MP).

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