GLOBUS INFOCOM LTD.,DELHI vs. DCIT, NEW DELHI

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ITA 1880/DEL/2015Status: DisposedITAT Delhi08 November 2017AY 2007-082 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 noted the absence of the assessee and the lack of any request for adjournment. Citing previous judgments, the Tribunal held that the appeals were not being prosecuted by the assessee.

What were the facts?

The assessee, Globus Infocom Ltd., filed two appeals before the ITAT for assessment years 2007-08 and 2010-11. The assessee did not appear for the hearing despite receiving notice.

What were the issues?

The primary issue was whether the appeals should be dismissed for want of prosecution due to the assessee's non-appearance.

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: 08.11.2017Pronounced: 08.11.2017

ORDER Per L.P. Sahu, A.M.: These two appeals at the instance of assessee arise out of the orders dated 06.02.2015 and 21.01.2015 of ld. CIT(A) for the assessment years 2007- 08 and 2010-11 respectively.

None is present on behalf of the assessee despite the notice sent to the assessee at the given address. The notice so issued is deemed to be served upon the assessee. However, there is no representation on behalf of the assessee nor is there any written request for adjournment on record. It appears that the assessee is not interested in prosecuting the appeals.

2 1880 & 1881/Del./2015 Therefore, the appeals of the assessee deserve 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 08.11.2017.

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