SHREE BIHARI FORGINGS PVT. LTD.,DELHI vs. ITO, NEW DELHI

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ITA 6075/DEL/2012Status: DisposedITAT Delhi18 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, considering the assessee's non-appearance and lack of interest, decided to dismiss the appeal without adjudication. The dismissal is in limine, meaning it is dismissed at the outset.

What were the facts?

The assessee's appeal was listed for hearing, but neither the assessee nor its representative appeared. Notices sent to the assessee were returned undelivered, and no adjournment was sought.

What were the issues?

The primary issue was the assessee's failure to appear for the hearing and the subsequent dismissal of the appeal due to non-prosecution.

Which sections of the Income-tax Act were involved?

Rule 19(2) of ITAT Rules

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(2)Show list

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Before: SHRI H.S. SIDHU & SHRI PRASHANT MAHARISHI

This appeal filed by the Assessee is directed against the Order dated 31.10.2012 of the Ld. CIT(A)-XI, New Delhi relevant to assessment year 2008-09.

2.

In this case the Notice was sent to the Assessee for hearing by Regd. AD Post for today i.e. 18.09.2017 at the address mentioned with the Tribunal, which was returned back.

3.

On 18.09.2017, neither the assessee nor its Authorised Representative attended the hearing and also not filed any Application for adjournment by the Assessee and also no fresh address has been furnished, hence, we are of the view that no useful purpose would be served to send the notice again and again to the assessee. In view of above, it is thus inferred that the assessee is not interested in prosecution of its Appeal.

4.

Having regard to Rule 19(2) of ITAT Rules and following various decisions of Delhi Bench of the Tribunal including that of Multiplan India Ltd. : 38 ITD 320 (Delhi) and Hon’ble Madhya Pradesh High Court’s decision in Estate of Late Tukojirao Holkar vs. CWT; 223 ITR 480 (MP), we treat this appeal as unadmitted and dismiss the same. We would like to clarify that subsequently if the assessee explains the reasons for non appearance and if the Bench is so satisfied, the matter may be recalled for the purpose of adjudication of the Appeal.

5.

In the result, the Appeal of the assessee is dismissed in limine. Order pronounced on 18-09-2017.

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