SERVANTS OF SHANKARA TRUST,DEHRADUN vs. CIT(E), LUCKNOW

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ITA 5461/DEL/2015Status: DisposedITAT Delhi14 November 20173 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, following established rules and precedents, treated the appeal as unadmitted due to the assessee's non-appearance. The appeal was dismissed in limine without adjudication on merits.

What were the facts?

The assessee's appeal was listed for hearing multiple times, but neither the assessee nor their representative appeared. No adjournment application was filed by the assessee. The Tribunal inferred that the assessee was not interested in pursuing the appeal.

What were the issues?

The primary issue was the assessee's failure to appear for the hearing and prosecute its appeal, leading to the dismissal of the appeal without considering its merits.

Which sections of the Income-tax Act were involved?

Section 12AA(1)(b)(ii)

AI-generated summary — verify with the full judgment below

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Before: SHRI H.S. SIDHU & SHRI PRASHANT MAHARISHI

O R D E R

PER H.S. SIDHU, JM

1.

This appeal filed by the Assessee is directed against the Order dated 29.6.2015 of the Ld. CIT(E), Lucknow passed u/s. 12AA(1)(b)(ii) of the Income Tax Act, 1961.

2.

Earlier this case was listed on 17.8.2017, but none appared on behalf of the assessee and accordingly the case was adjourned for 14.11.2017 and for this purpose a Fresh Notice through RPAD was sent to the assessee. 3. On 14.11.2017 again neither the assessee nor its Authorised Representative attended the hearing and also not filed any Application for adjournment by the Assessee, 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 14-11-2017.

Sd/- Sd/-

[PRASHANT MAHARISHI] [H.S. SIDHU] ACCOUNTANT MEMBER JUDICIAL MEMBER Date:14/11/2017 SRBhatnagar

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