MAHA SEER INFRASTRUCTURE PVT. LTD.,NEW DELHI vs. ITO, NEW DELHI

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ITA 3478/DEL/2017Status: DisposedITAT Delhi25 September 2017AY 2012-133 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 non-appearance and apparent lack of interest in prosecuting the appeal. The Tribunal noted that the order could be recalled if the assessee could satisfy the bench for their non-appearance.

What were the facts?

The assessee's appeal was listed for hearing, but no one appeared on behalf of the assessee. Despite prior adjournments and a fresh notice sent by RPAD, the notice was returned unserved with the remark "left".

What were the issues?

The primary issue was the assessee's failure to appear 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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Income Tax Appellate Tribunal, DELHI BENCH ‘SMC’, NEW DELHI

Before: SHRI R.K.PANDA

Hearing: 25.09.2017

ORDER Per R.K.Panda, AM:

This appeal filed by the assessee is directed against the order dated 10th April, 2017 of the CIT(A)- 6, New Delhi relating to assessment year 2012-13.

2.

None appeared on behalf of the assessee when the name of the assessee was called. This case was earlier fixed for hearing on 18nd July, 2017 and at the request of the ld. Counsel for the assessee, the case was adjourned to 14th August, 2017. Since the bench did not function on that date, the case was adjourned to 25th September, 2017 by issuing a fresh notice through RPAD and the acknowledgement is placed on record. However, the notice was returned un served by the postal authority with the remark “left”. The assessee has not taken any 2 (Maha Seer Infrastructure P. Ltd.) steps to intimate the registry regarding the change of such address. This type of attitude on the part of the assessee shows that it is not interested in 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 25.09.2017)

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