MR. SUBHASH BHAYANA,NEW DELHI vs. ACIT, NEW DELHI

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ITA 562/DEL/2016Status: DisposedITAT Delhi17 August 2018AY 2011-122 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 was not present and had not sought an adjournment, the appeal could not be pursued. Consequently, the appeal was dismissed in limine.

What were the facts?

The assessee's appeal was listed for hearing, but neither the assessee nor their representative appeared. No adjournment request was received. The Tribunal noted the lack of seriousness in pursuing the appeal.

What were the issues?

The primary issue was the non-appearance of the assessee and their representative for the scheduled hearing of the 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

For Respondent: Shri Amit Jain, Sr. DR
Hearing: 08.08.2018

ORDER Per L.P. Sahu, A.M.: This appeal by the assessee is directed against the order dated 10.11.2015 passed by learned CIT(A)-18, New Delhi for the assessment year 2011-12.

2.

None was present on behalf of the appellant despite the date of hearing was noted by the Authorized Representative of the assessee. However, there is no representation or application for adjournment received on record till the last date of hearing. 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 17th August, 2018.

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