M/S. NANGALWALA IMPEX (P) LTD.,NEW DELHI vs. ACIT, NEW DELHI
In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.
What did the Tribunal hold?
The Tribunal inferred that the assessee was not serious in pursuing its appeal due to the lack of representation. Consequently, the Tribunal decided to dismiss the appeal.
What were the facts?
The assessee's appeal was scheduled 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 listHide list
Detected automatically from the text. Citations are also linked where they appear in the judgment. The count shows how many other judgments on BharatTax rely on the same authority.
- CIT v. Multiplan India Ltd.2,267 citing38 ITD 320 · 1991 · ITAT
- Estate of Late Tukojirao Holkar v. CWT2,040 citing223 ITR 480 · 1997 · HC
Before: Shri Bhavnesh Saini & Shri L.P. Sahu
ORDER Per L.P. Sahu, A.M.: This appeal by the assessee is directed against the order dated 23.09.2014 passed by learned CIT(A)-XVI, Delhi for the assessment year 2011-12.
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 26.09.2017. The notice so issued, having been not received back, is, therefore, deemed to be served upon the assessee. However, there is no representation or application for adjournment on behalf
ITA No. 7031/Del./2014 2 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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