M/S. TOPWHEELS TOURS & TRAVELS PVT. LTD.,GURGAON vs. ITO, NEW DELHI

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ITA 5055/DEL/2015Status: DisposedITAT Delhi17 July 2018AY 2011-123 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, in the absence of the assessee and considering their lack of interest in prosecuting the appeal, dismissed the appeal in limine. The Tribunal clarified that the appeal could be recalled if the assessee provides satisfactory reasons for non-appearance.

What were the facts?

The assessee's appeal was listed for hearing, but neither the assessee nor their representative appeared. The notice sent to the assessee's last known address was returned undelivered with the remark 'Left'.

What were the issues?

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

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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Before: SHRI H.S. SIDHU & SHRI T.S. KAPOOR

O R D E R PER H.S. SIDHU, JM This appeal filed by the Assessee is directed against the Order dated 27.3.2015 of the Ld. CIT(A), New Delhi pertaining to assessment year 2011-12.

2.

In this case the Notice was sent to the assessee for hearing for today i.e. 17.07.2018 at the address mentioned in Form No. 36 vide Column No. 10 which was returned back with the postal remarks “Left”.

3.

On 17.07.2018, 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 Appeal.

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), we treat this appeal as unadmitted and dismiss the same. We 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 Appeal.

5.

In the result, the Appeal of the assessee is dismissed in limine. Order pronounced on 17-07-2018.

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