STANDARD MICROSYSTEMS INDIA (P) LTD,CHENNAI vs. DCIT, NEW DELHI

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ITA 657/DEL/2015Status: DisposedITAT Delhi16 July 2018AY 2010-113 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 interested in pursuing the appeal. Consequently, the appeal was dismissed in limine.

What were the facts?

The assessee filed an appeal against the order of the Dispute Resolution Panel. A notice for hearing was sent to the assessee, but neither the assessee nor their representative attended the hearing.

What were the issues?

Whether the appeal should be dismissed due to the non-appearance of the assessee and their representative at the hearing.

Which sections of the Income-tax Act were involved?

Order V Rule 19A of the Income-tax Appellate Tribunal Rules

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(2)Show list

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Income Tax Appellate Tribunal, DELHI BENCH “I-2”: NEW DELHI

Before: SHRI AMIT SHUKLA & SHRI PRASHANT MAHARISHI

For Respondent: Shri Sanjay Kumar Yadav, Sr. DR
Hearing: 16/07/2018

O R D E R PER AMIT SHUKLA, J.M.

This is an appeal filed by the assessee against the order of Dispute Resolution Panel-III, New Delhi vide order dated 17.9.2014 pertaining to assessment year 2010-11.

2.

In this case notice was sent to the assessee for hearing by Regd.

AD Post for 16.7.2018 at the address mentioned in Form No. 36 vide Colmun No. 10.

3.

On 16.7.2018, neither the assessee nor its authorised representative attended the hearing and also not filed any adjournment. It is thus inferred that the assessee is not interested in prosecution of appeal.

4.

Considering the facts and keeping in view the provisions of Order V Rule 19A of the Income-tax Appellate Tribunal Rules, as were considered in the cases of CIT vs. Multiplan (India) Pvt. Ltd., 38 ITD 320 (Del); and Late Tukoji Rao Holkar, 223 ITR 480 (MP), we dismiss this appeal filed by the assessee. The assessee, if so advised, shall be free to move this Tribunal praying for recalling of this order and explaining the reasons for non-compliance etc. and if the Bench is so satisfied about the reasons etc., then this order shall be recalled.

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