M/S. GLOBAL HEALTHLINE PVT. LTD.,NEW DELHI vs. DCIT, NEW DELHI

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ITA 6844/DEL/2014Status: DisposedITAT Delhi06 September 2017AY 2011-122 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 inferred that the assessee was not serious in pursuing the appeal. Therefore, the appeal was dismissed in limine.

What were the facts?

The assessee's appeal was listed for hearing, but no one appeared on their behalf. Despite notice being sent, no adjournment application was received.

What were the issues?

Whether the appeal should be dismissed due to the assessee's non-appearance and lack of prosecution.

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: 06.09.2017Pronounced: 06.09.2017

ORDER Per L.P. Sahu, A.M.: This appeal by the assessee is directed against the order dated 30.10.2014 passed by learned CIT(A)-XV, New Delhi for the assessment year 2011-12.

2.

None is present on behalf of the appellant despite the notice was sent through registered post at the address given in column No. 10 of the appeal memo. No other address is given on record. No adjournment application is received. Therefore, it can be safely inferred that the assessee is not serious in ITA No. 6844/Del./2014 2 pursuing its appeal. In the circumstances, the only alternative left with us is to dismiss the appeal of the assessee in limine. Support is drawn from the order 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).

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