M/S. HEMA PESTICIDES,MEERUT vs. ITO, UTTAR PRADESH

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ITA 1716/DEL/2015Status: DisposedITAT Delhi08 November 2017AY 2003-043 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 Rule 19(2) of ITAT Rules and various judicial precedents, treated the appeal as unadmitted due to non-appearance and dismissed it in limine. The Tribunal clarified that the appeal could be recalled if the assessee provides satisfactory reasons for non-appearance.

What were the facts?

The assessee's appeal for assessment year 2003-04 was listed for hearing. Neither the assessee nor its representative attended the hearing, nor did they file an adjournment application.

What were the issues?

The primary issue was the dismissal of the appeal due to the assessee's non-appearance and failure to seek adjournment.

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 L.P. SAHU

O R D E R

PER H.S. SIDHU, JM

1.

This appeal filed by the Assessee is directed against the Order dated 06.2.2012 of the Ld. CIT(A), Meerut relevant to assessment year 2003-04.

2.

In this case the Notice was sent to the Assessee for hearing by Regd. AD Post for today i.e. 08.11.2017 at the address mentioned in Form No. 36 vide Column No. 10. 3. On 08.11.2017, 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 08-11-2017.

Sd/- Sd/-

[L.P. SAHU] [H.S. SIDHU] ACCOUNTANT MEMBER JUDICIAL MEMBER Date:08/11/2017 SRBhatnagar

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