SARAYA INDUSTRIES LTD.,NEW DELHI vs. DCIT (HQ), NEW DELHI

PDF · subscribers
ITA 5089/DEL/2014Status: DisposedITAT Delhi28 November 2017AY 2008-092 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 held that the assessee appeared to be not interested in prosecuting its appeals. Therefore, the appeals were dismissed for want of prosecution.

What were the facts?

The assessee, Saraya Industries Ltd., filed appeals before the ITAT for assessment years 2008-09 and 2009-10. Despite proper notice, no one appeared on behalf of the assessee for the hearing.

What were the issues?

The primary issue was whether the appeals should be dismissed due to the assessee's failure to prosecute them.

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.

Before: Shri H.S. Sidhu & Shri L.P. Sahu

Hearing: 28.11.2017Pronounced: 28.11.2017

ORDER Per L.P. Sahu, A.M.: The assessee is in these appeals before the Tribunal against the separate orders of learned CIT(A)-XII, New Delhi dated 24.06.2014 passed for the assessment years 2008-09 and 2009-10.

2.

None is present on behalf of the assessee despite the notice for hearing was sent through registered post at the address given in the appeal papers. No written request for adjournment on behalf of the assessee is available on record. It appears that the assessee is not interested in prosecuting its appeals. Therefore, the appeals of the assessee deserves to be dismissed in limine for want of prosecution in view of the orders of Tribunal in CIT vs. Multi Plan India (P) Ltd., 38 ITD 320 (Del.) and of M.P. High Court in Estate of Late Tukojirao Holkar vs. CWT, 223 ITR 480 (MP).

3.

In the result, both the appeals are dismissed, as indicated above.

Order is pronounced in the open court on 28.11.2017.

Recent GST High Court judgments

Search GST case law →