M/S. RAVI GEM & JEWELLERY EXPORTS PVT. LTD.,NEW DELHI vs. ITO, NEW DELHI

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ITA 5655/DEL/2014Status: DisposedITAT Delhi04 January 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 dismissed the appeal in limine due to the assessee's non-appearance and lack of prosecution. The Tribunal noted that the appeal could be recalled if the assessee could satisfy the Bench for the non-appearance.

What were the facts?

The assessee did not appear for multiple hearings, and notices sent by registered post were returned unserved with the remark "No such person". The assessee also failed to update its address.

What were the issues?

Whether the appeal should be dismissed in limine due to the assessee's persistent non-appearance and failure to prosecute the appeal.

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 “F”, NEW DELHI

Before: SHRI R. K. PANDA & MS. SUCHITRA KAMBLE

For Respondent: Shri Atiq Ahmad, Sr.DR

O R D E R

PER R. K. PANDA, AM :

1.

This appeal filed by the assessee is directed against the order dated 12.08.2014 of CIT(A)- XVIII, New Delhi relating to assessment year 2010-11.

2.

A perusal of the order-sheet entries show that the assessee is not appearing on the various dates of hearing. The notices of hearing issued by the Registry through registered post have returned unserved twice by the Postal Authorities with the remark “No such person”. The assessee has not taken any steps to intimate the change of address, if any. This type of attitude on the part of the assessee shows that the assessee is not interested in prosecuting the appeal filed by it. Therefore, following the decision of the Tribunal in the case of Multiplan (India) (P) Ltd. reported in 38 ITD 320 and the decision of the Hon’ble Madhya Pradesh High Court in the case of Late Tukojirao Holkar reported in 223 ITR 480 (MP), the appeal filed by the assessee is dismissed in- limine. However, if the assessee through proper application can satisfy the Bench for such non-appearance on the date of hearing, the Tribunal may at its discretion recall the order.

3.

In the result, the appeal filed by the assessee is dismissed.

Order pronounced in the open Court at the time of hearing itself i.e. on this 04th January, 2018.

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