THE JHAJJAR CENTRAL CO-OPERATIVE BANK LTD,ROHTAK vs. DCIT, ROHTAK

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ITA 123/DEL/2016Status: DisposedITAT Delhi27 September 2017AY 2012-132 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 due to the lack of representation. Consequently, the appeal was dismissed in limine.

What were the facts?

The assessee's appeal was listed for hearing, but no representative appeared on behalf of the assessee. The notice sent to the assessee was deemed served as it was not returned.

What were the issues?

The primary issue was the non-appearance of the assessee before the tribunal for the hearing of their appeal.

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(2)Show list

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Before: Shri Bhavnesh Saini & Shri L.P. Sahu

For Respondent: Ms. Rakhi Vimal, Sr. DR
Hearing: 27.09.2017Pronounced: 27.09.2017

ORDER Per L.P. Sahu, A.M.: This appeal by the assessee is directed against the order dated 10.12.2015 passed by learned CIT(A)-2, Gurgaon for the assessment year 2012-13.

2.

None was 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, fixing the date of hearing on 27.09.2017. The notice so issued, having been not received back, is, therefore, deemed to be served upon the assessee.

ITA No. 123/Del./2016 2 However, there is no representation or application for adjournment on behalf of the assessee received on record. Therefore, it can be safely inferred that the assessee is not serious in 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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