PHOENIX DATATECH SERVICES PVT. LTD.,NEW DELHI vs. ACIT, NEW DELHI

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ITA 3550/DEL/2017Status: DisposedITAT Delhi26 September 2017AY 2008-093 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, noting the assessee's lack of interest in prosecuting the appeal and citing relevant case law, dismissed the appeal in limine. The Tribunal, however, left open the possibility of recalling the order if the assessee could satisfy the bench for non-appearance.

What were the facts?

The assessee's appeal was listed for hearing, but the notice sent via registered post was returned unserved with the remark "no such company in the above address". The assessee also failed to provide a correct address or appear for the hearing.

What were the issues?

The primary issue was the non-prosecution of the appeal by the assessee due to an unserved notice and lack of appearance.

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(2)Show 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.

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

Before: SHRI R.K.PANDA

Hearing: 26.09.2017

ORDER Per R.K.Panda, AM:

This appeal filed by the assessee is directed against the order dated 9th January, 2015 of the CIT(A)- XXVI, New Delhi relating to assessment year, 2008-09. 2. Notice issued, through, RPAD fixing the case for hearing today was returned un served by the postal authorities with the remark “no such company in the above address.” The assessee has also not taken any steps to intimate the correct address if any. This type of attitude on the part of the assessee shows that it is not interested in 2 (Phoenix Datatech Services P. 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 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 26.09.2017)

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