M/S. SHREE BIHARI FORGINGS PVT. LTD.,NEW DELHI vs. ITO, NEW DELHI

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ITA 6083/DEL/2014Status: DisposedITAT Delhi21 December 2017AY 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, in the absence of the assessee and considering the returned notice, inferred that the assessee was not interested in pursuing the appeal. Consequently, the appeal was dismissed without adjudication.

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 was returned undelivered, and no adjournment application was filed.

What were the issues?

Whether an appeal can be dismissed in limine due to the non-appearance of the assessee and non-receipt of notice.

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 B.P. JAIN

O R D E R

PER H.S. SIDHU, JM

1.

This appeal filed by the Assessee is directed against the Order dated 05.9.2014 of the Ld. CIT(A-XI), New Delhi relevant to assessment year 2010-11.

2.

In this case the Notice was sent to the Assessee for hearing by Regd. AD Post for today i.e. 21.12.2017 at the address mentioned in Form No. 36 vide Column No. 10, but the same was returned back. 3. On 21.12.2017, neither the assessee nor its Authorised Representative attended the hearing and also not filed any Application for adjournment by the Assessee and not filed any fresh address before the Tribunal, hence, we are of the view that no useful purpose would be served to send the notice again and again to the assessee. 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 21-12-2017.

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