V.A.M. RESORTS AND HOTELS PVT. LTD.,MEERUT vs. PR. CIT, MEERUT

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ITA 3091/DEL/2016Status: DisposedITAT Delhi28 August 2018AY 2009-102 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 appeal due to the lack of representation. Consequently, 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 assessee. The assessee's counsel had previously requested the hearing date. No adjournment application was filed.

What were the issues?

Whether an appeal can be dismissed in limine due to the non-appearance of the assessee, indicating a lack of seriousness in pursuing the appeal.

Which sections of the Income-tax Act were involved?

Section 263

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: 28.08.2018Pronounced: 28.08.2018

ORDER Per L.P. Sahu, A.M.: This appeal by the assessee is directed against the order u/s. 263 of the IT Act dated 28.03.2016 passed by learned Pr. CIT, Meerut.

2.

None is present on behalf of the appellant despite the last date of hearing was fixed on the written request of assessee’s counsel and the date was informed to the ld. AR of assessee. However, there is neither any representation on behalf of the assessee nor has any adjournment application come record. 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. 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).

3.

In the result, the appeal of the assessee is dismissed, as indicated above. Order is pronounced in the open court on 28th August, 2018.

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