AJAY SINGH PUNDEER,NEW DELHI vs. ITO, NEW DELHI

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ITA 5491/DEL/2012Status: DisposedITAT Delhi28 September 2017AY 2007-083 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 dismissed the appeal in limine due to the assessee's persistent non-appearance, indicating a lack of interest in prosecuting the appeal. However, the Tribunal noted it could recall the order if the assessee provided a satisfactory explanation for their absence.

What were the facts?

The assessee's appeal was dismissed for non-appearance. The Tribunal had previously recalled its dismissal order, but the assessee continued to be absent for hearings. Despite fresh notices, no one appeared for the assessee.

What were the issues?

The primary issue was the dismissal of the appeal due to the assessee's failure to appear before the Tribunal for multiple hearings.

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(2)Show list

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Income Tax Appellate Tribunal, DELHI BENCH ‘A’, NEW DELHI

Before: SHRI R. K. PANDA & MS. SUCHITRA KAMBLE

Hearing: 28.09.2017

(APPELLANT) (RESPONDENT) PAN No. AGYPP3637N Assessee by : None Revenue by : Sh. R.C.Danday, Sr. DR Date of Hearing : 28.09.2017 Date of Pronouncement : 28. 09.2017 ORDER Per R.K.Panda, AM:

This appeal filed by the assessee is directed against the order dated 7th June, 2012 of the CIT(A)-16, New Delhi relating to assessment year 2007-08.

2.

This appeal was earlier dismissed by the Tribunal for non- appearance. Subsequently, the Tribunal vide order dated 24th October, 2016 recalled its earlier order and the case was fixed for hearing on 5th December, 2016. Thereafter, it was seen that the case was getting adjourned from time to time and there was non-appearance from the side of the assessee. This case was last fixed for hearing on 25th July, 2 (Ajay Singh Pundeer) 2017 and the case was adjourned to 26th July 2017. Since nobody appeared on that date a fresh notice was sent by the registry through RPAD fixing the case for hearing on 28th September, 2017. However, when the name of the assessee was called today, nobody appeared from the side of the assessee nor any petition seeking adjournment of the case was filed. This type of attitude on the part of the assessee shows that he is not interested in prosecuting the appeal filed by him. Therefore, following the decision of the Delhi Bench of the Tribunal in the case of Multiplan India Pvt. Ltd. reported in 38 ITD 320 and the decision of Hon’ble Supreme Court in the case of CIT vs. B. Bhattachargee & Another reported in 118 ITR 461, the appeal filed by the assessee is dismissed in limine. However, if the assessee, through proper application can satisfy the bench for such non-appearance, the Tribunal may at its discretion recall the order. The appeal filed by the assessee is accordingly dismissed.

3.

In the result appeal filed by the assessee is dismissed. (Order Pronounced in the Court at the time of hearing itself i.e. on 28.09.2017)

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