M/S. SHARMILEE FURNISHING PVT. LTD.,GURGAON vs. ITO, NEW DELHI

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ITA 4860/DEL/2014Status: DisposedITAT Delhi27 November 2017AY 2005-062 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 observed that the assessee was not present and had not sought an adjournment, indicating a lack of interest in pursuing the appeal. Consequently, the appeal was dismissed for want of prosecution.

What were the facts?

The assessee filed an appeal before the ITAT against an order of the CIT(A). Despite receiving notice, the assessee did not appear for the hearing and did not request an adjournment.

What were the issues?

Whether an appeal should be dismissed for want of prosecution when the appellant fails to appear for the hearing.

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 L.P. Sahu

Hearing: 27.11.2017Pronounced: 27.11.2017

ORDER Per L.P. Sahu, A.M.: The assessee is in appeal before the Tribunal against the order of learned CIT(A)-XI, New Delhi dated 21.07.2014 passed for the assessment year 2005-06.

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 appeal.

Therefore, the appeal 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, the appeal is dismissed, as indicated above.

Order is pronounced in the open court on 27.11.2017.

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