M/S. SWASTIK ENTERPRISES,PUNJAB vs. ITO, NEW DELHI

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ITA 2182/DEL/2016Status: DisposedITAT Delhi21 September 2017AY 2007-082 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 consistent non-appearance. Consequently, the appeal was dismissed in limine.

What were the facts?

The assessee's appeal was listed for hearing multiple times, but no representation was made by the assessee or their representative. Despite being served notice, the assessee did not appear or seek an adjournment.

What were the issues?

The primary issue was the assessee's failure to appear before the Tribunal for the hearing of their appeal, leading to a dismissal for non-prosecution.

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(2)Show list

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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 08.02.2016 passed by learned CIT(A)-17, New Delhi for the assessment year 2007-08.

2.

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 12.09.2017. The notice so issued, having been not received back, is, therefore, deemed to be served upon the assessee.

ITA No. 2182/Del./2015 2 One more opportunity was given to the assessee by fixing the date of hearing on 21.09.2017. However, there is no representation or application for adjournment received on record till the last date of hearing. 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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