SH. NARPAT SINGH,NEW DELHI vs. ITO, NOIDA

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ITA 6854/DEL/2014Status: DisposedITAT Delhi21 September 2017AY 2003-042 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 their absence. Consequently, the Tribunal decided to dismiss the appeal in limine.

What were the facts?

The assessee's appeal was filed against the order of the CIT(A) for the assessment year 2003-04. The assessee was absent for the hearing despite proper notice and did not file any adjournment application.

What were the issues?

The primary issue was the maintainability of the appeal when the assessee failed to appear for the hearing.

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.

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

For Respondent: Ms. Ekta Jain, Sr. DR
Hearing: 21.09.2017Pronounced: 21.09.2017

ORDER Per L.P. Sahu, A.M.: This appeal by the assessee is directed against the order dated 15.09.2014 passed by learned CIT(A), Noida for the assessment year 2003-04.

2.

None is 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. No adjournment application is 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.

ITA No. 6854/Del./2014 2 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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