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Facts
The assessee, Inflight Sales Group India P. Ltd., filed an appeal against a final assessment order for A.Y. 2015-16. Despite multiple opportunities, no one appeared on behalf of the assessee during the hearing. The ld. DR informed the Tribunal that the assessee's PAN was non-existent in the department database and its company status was 'strike off' as per public records, indicating a purported winding up.
Held
The Tribunal proceeded ex-parte due to the assessee's non-appearance and its 'strike off' status. It concluded that no useful purpose would be served by continuing the proceedings, thus dismissing the appeal in limine. However, liberty was granted to the assessee to seek revival if it wishes to pursue the grievance.
Key Issues
Whether an appeal by a company, whose PAN is non-existent and public status is 'strike off', should be continued in the absence of its representation.
Sections Cited
Section 143(3), Section 144C(13)
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCH “I” DELHI
Before: SHRI CHALLA NAGENDRA PRASAD & SHRI PRADIP KUMAR KEDIA
The captioned appeal has been filed by the assessee seeking to challenge the final assessment order passed by the AO under Section 143(3) r.w. Section 144C(13) order dated 29.10.2019 for A.Y. 2015-16 in question.
When the appeal was called for hearing, none appeared on behalf of the assessee. No application seeking adjournment has been placed either. It seen from the record that multiple opportunity has been given to the assessee in the past. However, no one has attended the case since beginning. Accordingly, we are constraint to proceed ex-parte after hearing the ld. DR and based on the material available on record.
In the course of hearing, the ld. DR pointed out that PAN allotted to assessee does not exist in the data base of the Department. Furthermore, as per the public data base, the status of the company is ‘strike off’.
Thus, in view of the purported winding up of the assessee- company, no useful purpose will be served by continuing with the proceedings. No useful purpose will be served in keeping the appeal pending either. Therefore, the right course will be to consign the present appeal to the records.
In view of the aforesaid, we dismiss the captioned appeal in limine. However, liberty is granted to the assessee to seek revival of the appeal in case it desired to pursue the grievance raised in the appeal memo.
In the result, the appeal of the assessee is dismissed.
Order pronounced in the open Court on 08/05/2024