SH. HIRALAL RATHI,NEW DELHI vs. DCIT, NEW DELHI

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ITA 5470/DEL/2014Status: DisposedITAT Delhi04 October 2017AY 2011-123 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 ITAT Rules and various judicial precedents, inferred that the assessee was not interested in prosecuting the appeals. Consequently, the appeals were treated as unadmitted and dismissed.

What were the facts?

The assessee filed five appeals for assessment years 2007-08 to 2011-12. Notices for hearing were sent to the assessee, but neither the assessee nor their representative attended the hearing and no adjournment was sought.

What were the issues?

The primary issue was the assessee's non-appearance before the tribunal for the scheduled hearing, leading to the dismissal of the appeals.

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 BENCH These appeals filed by the Assessee are directed against the respective Orders of the Ld. CIT(A)-XXXI, New Delhi relevant to assessment years 2007-08 to 2011-12.

2.

In these cases the Notices were sent to the Assessee for hearing by Regd. AD Post for today i.e. 04.10.2017 at the address mentioned in Form No. 36 vide Column No. 10.

3.

On 04.10.2017, neither the assessee nor his 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 his Appeals.

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, all the 05 Appeals of the assessee are dismissed in limine. Order pronounced on 04-10-2017.

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