M/S FELEX ENTERPRISES PVT. LTD.,NEW DELHI vs. DCIT, NEW DELHI

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ITA 2747/DEL/2016Status: DisposedITAT Delhi21 November 2017AY 2006-072 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 accordance with Rule 19(2) of ITAT Rules and various judicial precedents, treated the appeals as unadmitted. The Tribunal dismissed the appeals in limine due to the assessee's non-appearance and inferred lack of interest in prosecuting the appeals.

What were the facts?

The assessee, M/s Felex Enterprises Pvt. Ltd., filed five appeals against the common order of the CIT(A). Notices for the hearing were sent to the assessee, but neither the assessee nor its representative attended the hearing and no adjournment was sought.

What were the issues?

The primary issue was the assessee's non-appearance before the tribunal for the hearing of its appeals. The tribunal had to decide whether to proceed with the appeals or dismiss them in the absence of the assessee.

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 PRASHANT MAHARISHI

O R D E R PER H.S. SIDHU, JM These appeals have been filed by the Assessee are directed against the common Order dated 29.1.2016 of the Ld. CIT(A)-2, New Delhi relevant to assessment year 2005-06 to 2007-08 & 2010-11 to 2011-12.

2.

In these cases the Notices were sent to the Assessee for hearing by Regd. AD Post for today i.e. 21.11.2017 at the address mentioned in Form No. 36 vide Column No. 10.

3.

On 21.11.2017, neither the assessee nor its Authorised Representative attended the hearing and also not filed any Application for adjournment, 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 Appeals.

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 Appeals.

5.

In the result, all 05 Appeals of the assessee are dismissed in limine. Order pronounced on 21-11-2017.

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