SUMAN LAKHANI,FARIDABAD vs. ACIT, FARIDABAD

PDF · subscribers
ITA 2203/DEL/2012Status: DisposedITAT Delhi21 June 2017AY 2008-092 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 about pursuing the appeal. Consequently, the appeal was dismissed in limine for non-prosecution.

What were the facts?

The assessee's appeal was listed for hearing multiple times, but the assessee or their representative failed to appear on any of the scheduled dates. This was not the first instance of non-prosecution.

What were the issues?

The primary issue was the assessee's continuous non-appearance and failure to prosecute their appeal before the Tribunal.

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.

Income Tax Appellate Tribunal, DELHI BENCH ‘G’ NEW DELHI

Before: SHRI BHAVNESH SAINI & SHRI L.P. SAHU

Hearing: 21.06.2017Pronounced: 21.06.2017

ORDER Per L.P. Sahu, A.M.: This appeal by the assessee is directed against the order dated 27.03.2012 passed by learned CIT(A)-Faridabad for the assessment year 2008-09.

2.

None is present on behalf of the appellant despite the notice sent through registered post at the address given in column No. 10 of the appeal memo. At earlier occasion also, this appeal was dismissed in limine for non-prosecution on behalf of the assessee on 29.06.2015. The said exparte order was recalled vide order dated 18.01.2017 and the appeal was again listed for hearing on 18.01.2017, 23.03.2017 and lastly on 21.06.2017. But the assessee did not appear at any of the above dates. 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).

3.

In the result, the appeal of the assessee is dismissed. Order is pronounced in the open court on 21.06.2017.

Recent GST High Court judgments

Search GST case law →