SKD PUBLIC SCHOOL SAMITI,UTTAR PRADESH vs. CIT (EXEMPTIONS), LUCKNOW
In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.
What did the Tribunal hold?
The Tribunal inferred that the assessee was not serious in pursuing the appeal due to repeated absence. Consequently, the Tribunal decided to dismiss the appeal without delving into the merits of the case.
What were the facts?
The assessee, SKD Public School Samiti, filed an appeal against an order passed by the CIT(E)-Lucknow. The assessee remained absent on multiple hearing dates, including the current one.
What were the issues?
The primary issue was the assessee's failure to appear before the tribunal for the hearing of its appeal.
AI-generated summary — verify with the full judgment below
Cases cited in this judgment(2)Show listHide list
Detected automatically from the text. Citations are also linked where they appear in the judgment. The count shows how many other judgments on BharatTax rely on the same authority.
- CIT v. Multiplan India Ltd.2,267 citing38 ITD 320 · 1991 · ITAT
- Estate of Late Tukojirao Holkar v. CWT2,040 citing223 ITR 480 · 1997 · HC
Before: Shri Bhavnesh Saini & Shri L.P. Sahu
ORDER Per L.P. Sahu, A.M.: This appeal by the assessee is directed against the order dated 19.08.2016 passed by learned CIT(E)-Lucknow.
None is present on behalf of the appellant despite notifying the date of hearing vide notice issued to the assessee at the address given in appeal papers through registered post. It is notable that at earlier two dates fixed for hearing, the assessee has remained absent. 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).
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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