M/S. GLOBUS BUILDERS PVT. LTD. (MERGED),NEW DELHI vs. DCIT, NEW DELHI

PDF · subscribers
ITA 3131/DEL/2014Status: DisposedITAT Delhi19 June 2018AY 2006-073 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 noted that the notice of hearing was returned unserved with the remark 'Left without address', indicating the assessee's lack of interest. Consequently, the tribunal dismissed the appeal.

What were the facts?

The assessee filed an appeal against the CIT(A) order for AY 2006-07. The assessee neither appeared nor filed an adjournment request when the appeal was called for hearing.

What were the issues?

The primary issue was the non-appearance of the assessee and the unserved notice of hearing, leading to the dismissal of the appeal.

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(2)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 ‘C’ NEW DELHI

Before: SHRI N.K. BILLAIYA & SHRI SUDHANSHU SRIVASTAVA

For Respondent: Shri S.L. Anuragi, Sr. DR
Hearing: 19.06.2018Pronounced: 19.06.2018

This appeal has been filed by the assessee against the order of Commissioner of Income Tax(A)-XVII, New Delhi dated 15.04.2014 for AY 2006-07.

2.

None put in appearance on behalf of the assessee when the appeal was called for hearing on 19.06.2018 nor any request for adjournment was filed.

The notice of hearing sent through Registered AD has been returned unserved by the postal authorities with the remarks “Left without address”. This gives an Assessment year 2006-07 impression that the assessee is not interested in pursuing the appeal filed. We, therefore, have no option but to dismiss the appeal preferred by the assessee, placing reliance on the ratio of decisions in the following cases:- 1. CIT Vs Multiplan (India) Pvt. Ltd. 38 ITD 320 (Del); and 2. Late Tukoji Rao Holkar vs CWT (1996) 223 ITR 480 (MP)

3.

In the result, the assessee’s appeal stands dismissed.

Order pronounced in the Open Court on 19th June, 2018.

Recent GST High Court judgments

Search GST case law →