CONSTANCIA SCHOOL,DEHRADUN vs. CIT(E), LUCKNOW

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ITA 5576/DEL/2015Status: DisposedITAT Delhi11 September 20172 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 appeal was dismissed in limine.

What were the facts?

The assessee's appeal was filed against an order passed by the CIT(Exemption). The assessee was absent for the hearing despite receiving notice, and no adjournment application was filed.

What were the issues?

Whether the appeal should be dismissed due to the assessee's non-appearance and lack of seriousness in pursuing the matter.

Which sections of the Income-tax Act were involved?

Section 10(23C)(vi)

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 L.P. Sahu

Hearing: 11.09.2017Pronounced: 11.09.2017

ORDER Per L.P. Sahu, A.M.: This appeal by the assessee is directed against the order dated 27.07.2015 passed by learned CIT(Exemption), Lucknow, u/s. 10(23C)(vi).

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 ITA No. 5576/Del./2015 2 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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