SWIBER OFFSHORE MARINE PTE LTD.,MUMBAI vs. DCIT, DEHRADUN

PDF · subscribers
ITA 1519/DEL/2015Status: DisposedITAT Delhi21 June 2018AY 2010-112 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, citing provisions of the ITAT Rules and various High Court judgments, held that the appeal is liable to be dismissed for want of prosecution. The assessee was granted liberty to seek recall of the order if serious about pursuing the appeal.

What were the facts?

The assessee failed to appear before the Income Tax Appellate Tribunal on multiple hearing dates. No adjournment application was filed, indicating a lack of interest in pursuing the appeal.

What were the issues?

Whether an appeal can be dismissed for non-prosecution due to the assessee's absence and lack of interest in pursuing the case.

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(4)Show 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.

Income Tax Appellate Tribunal, DELHI BENCH: ‘I-2’, NEW DELHI

Before: SH. BHAVNESH SAINI & SH. O.P. KANT

Hearing: 21.06.2018Pronounced: 21.06.2018

ORDER PER O.P. KANT, A.M.: The present appeal by the assessee is directed against the order of Dispute Resolution Panel-II, New Delhi, dated 10.12.2014, pertaining to the assessment year 2010-11.

2.

On the last date of hearing, i.e., 24.05.2018, when the case was called upon, none appeared on behalf of the assessee and the case was adjourned to 21.06.2018 with the direction to issue fresh notice, which has not returned unserved. Today, i.e., 21.06.2018, again none turned up on behalf of the assessee and even no application for adjournment of hearing has been filed on behalf of the assessee. It gives an impression that assessee is not interested in pursuing its appeal.

3.

Considering the facts of the case and keeping in view the provisions of Rule 19(2) of the Income-tax (Appellate Tribunal) Rules, 1963 as were considered in the case of CIT vs. Multiplan India Ltd., (38 ITD 320)(Del), the assessee’s appeal is liable to be dismissed for want of prosecution.

4.

The Hon'ble Madhya Pradesh High Court in the case of Estate of Late Tukojirao Holkar vs. CWT (223 ITR 480) has held as under:

1.

if the party, at whose instance the reference is made, fails 'to appear at the hearing, or fails in taking steps for preparation of the paper books so as to enable hearing of the reference, the court is not bound to answer the reference.

5.

Similarly, Hon'ble Punjab & Haryana High Court in the case of New Diwan Oil Mills vs. CIT (2008) 296 ITR 495) returned the reference unanswered since the assessee remained absent and there was not any assistance from the assessee.

6.

Their Lordships of Hon'ble Supreme Court in the case of CIT vs. B. Bhattachargee & Another (118 ITR 461 at page 477-478) held that the appeal does not mean, mere filing of the memo of appeal but effectively pursuing the same.

7.

Respectfully following the view taken in the cases cited supra, we dismiss the appeal for non-prosecution. Before parting, we add that in case the assessee is serious in pursuing the appeal filed, then it would be at liberty to pray for a recall of this order by moving an appropriate petition and also by taking appropriate action to correct the defects, if any, pointed out. The Co-ordinate Bench considering the petition, if so satisfied with the explanation and the actions of curing the defects, may recall this order.

8.

In the result, the appeal of the assessee is dismissed for non- prosecution. The decision is pronounced in the open court.

Recent GST High Court judgments

Search GST case law →