SAVIOUR BUILDERS PVT. LTD.,NOIDA vs. DCIT, NEW DELHI

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ITA 4121/DEL/2014Status: DisposedITAT Delhi04 May 2017AY 2009-102 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, in accordance with Rule 19(2) of ITAT Rules and various judicial precedents, treated the appeals as unadmitted due to the assessee's non-appearance. The Tribunal clarified that the appeals could be recalled if the assessee later provides satisfactory reasons for non-appearance.

What were the facts?

The assessee filed appeals before the ITAT for assessment years 2009-10 and 2010-11. Notices for hearing were sent to the assessee, but neither the assessee nor its representative attended the hearing and no adjournment was sought.

What were the issues?

Whether appeals should be dismissed in limine due to the assessee's failure to appear for the hearing and prosecute the appeals.

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

O R D E R PER H.S. SIDHU, JM These appeal filed by the Assessee are directed against the separate Orders both dated 13.6.2014 of the Ld. CIT(A)-I, New Delhi relevant to assessment years 2009-10 & 2010-11 respectively.

2.

In these cases the Notices were sent to the Assessee for hearing by Regd. AD Post for today i.e. 04.05.2017 at the address mentioned in Form No. 36 vide Column No. 10.

3.

On 04.05.2017, neither the assessee nor its Authorised Representative attended the hearing and also not filed any Application for adjournment by the Assessee, hence, we are of the view that no useful purpose would be served to serve 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 Appeals.

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 these appeals 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.

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