M/S. ALMORA ZILA SEHKARI BANK LTD.,ALMORA vs. DCIT, NAINITAL

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ITA 6535/DEL/2014Status: DisposedITAT Delhi26 September 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 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 that the order could be recalled if the assessee showed sufficient cause for non-appearance.

What were the facts?

The assessee's appeal was scheduled for hearing multiple times, but the assessee failed to appear on all occasions. Despite proper notice being served, the assessee remained absent.

What were the issues?

Whether the appeal should be dismissed for non-prosecution due to the assessee's repeated absence.

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: 26.09.2017

ORDER Per R.K.Panda, AM:

This appeal filed by the assessee is directed against the order dated 16th October, 2014 of the CIT(A)-II Dehradun relating to assessment year, 2011-12.

2.

This case was fixed for hearing for the first time on 7th August, 2017 however, due to non-appearance by the assessee on the same date. The case was again fixed for hearing on 26th September, 2017 by issuing fresh notice to RPAD. Although such notice was duly served of the assessee, however, there was non-appearance by the assessee, when the name of assessee was called. This type of attitude on the part of the assessee shows that it is not interested in 2 (Almora Zila Sehkari Bank ltd.) prosecuting the appeal filed by it. 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 assessed, 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 26.09.2017)

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