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Facts
The assessee filed an appeal against the CIT(A) order for Assessment Year 2014-15, which arose from an assessment under Section 144 read with Section 143(3) of the Income Tax Act, 1961. Despite multiple opportunities, the assessee did not appear for the hearing. The Departmental Representative further informed the Tribunal that the assessee's PAN did not exist in the department's database and the company's status was 'strike off' as per public records.
Held
The Tribunal proceeded ex-parte due to the assessee's non-appearance. Considering that the assessee-company was 'strike off' and its PAN was not found, the Tribunal concluded that no useful purpose would be served by continuing the proceedings. The appeal was dismissed in limine, with liberty granted to the assessee to seek revival if they wished to pursue the grievance.
Key Issues
Whether the appeal should be dismissed in limine due to the assessee's non-appearance, 'strike off' status of the company, and the absence of its PAN in the department's database.
Sections Cited
Section 144, Section 143(3), Income Tax Act, 1961
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCH ‘B’, NEW DELHI
(Assessment Year : 2014-15) Shashti Buildcon Pvt. Ltd. Vs. DCIT 512, 5th Floor, Viswadeep Circle – 23(1) Tower, Janakpuri, New Delhi New Delhi-56 PAN No. AARCS 5851 M (APPELLANT) (RESPONDENT) Assessee by -None- Revenue by Shri B. K. Singh, Sr. D.R. Date of hearing: 03.10.2024 Date of Pronouncement: 11.10.2024 ORDER PER PRADIP KUMAR KEDIA, AM :
The captioned appeal has been filed at the instance of the assessee against the First Appellate Order passed by the Commissioner of Income Tax (Appeals)-8, New Delhi (‘CIT(A)’ in short) dated 07.02.2019 arising from the assessment order dated 22.12.2016 passed by the Assessing Officer (AO) under Section 144 read with section 143(3) of the Income Tax Act, 1961 (‘the Act’) concerning A.Y. 2014-15 in question.
When the appeal was called for hearing, none appeared on behalf of the assessee. No application seeking adjournment has been placed either. It is seen from the record that multiple opportunity has been given to the assessee in the past.
Shashti Buildcon Pvt. Ltd. vs. DCIT A.Y. 2014-15 -2- However, no one has attended the case since beginning. Accordingly, we are constraint to proceed ex-parte after hearing the ld. DR and based on the material available on record.
In the course of hearing, the ld. DR pointed out that PAN allotted to assessee does not exist in the data base of the Department. Furthermore, as per the public data base, the status of the company is ‘strike off’.
Thus, in view of the purported winding up of the assessee-company, no useful purpose will be served by continuing with the proceedings. No useful purpose will be served in keeping the appeal pending either. Therefore, the right course will be to consign the present appeal to the records.
In view of the aforesaid, we dismiss the captioned appeal in limine. However, liberty is granted to the assessee to seek revival of the appeal in case it desired to pursue the grievance raised in the appeal memo.
In the result, the appeal of the assessee is dismissed.
Order pronounced in the open court on 11.10.2024