M/S. COMNET INFORMATICS PRIVATE LIMITED,NEW DELHI vs. ITO, NEW DELHI

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ITA 3213/DEL/2014Status: DisposedITAT Delhi03 May 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 noted the assessee's repeated non-appearance and concluded that the assessee was no longer interested in pursuing the appeal. Consequently, the appeal was dismissed.

What were the facts?

The assessee's appeal was listed for hearing, but no one appeared on behalf of the assessee despite prior adjournment and notification. This was the second instance of non-appearance.

What were the issues?

Whether the appeal should be dismissed due to the assessee's persistent non-appearance for hearings.

Which sections of the Income-tax Act were involved?

Order V Rule 19A of the Income-tax Appellate Tribunal Rules

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(2)Show list

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Income Tax Appellate Tribunal, DELHI BENCH - ‘SMC’ NEW DELHI

Before: SHRI BHAVNESH SAINI

For Respondent: Ms. Bedobani, Sr.DRR
Hearing: 03/05/2017Pronounced: 03/05/2017

This appeal by the assessee has been directed against the order of Ld.CIT(A)- VI, New Delhi dt. 28.02.2014 for the Assessment Year 2007-08.

2.

None appeared on behalf of assessee despite notifying the date of hearing. On the last date of hearing the appeal was adjourned on the request of the assessee. However none appeared at the time of hearing in the appeal. It therefore appeared that assessee is no more interested in prosecuting the appeal. Therefore the appeal of the assessee is liable to be dismissed.

3.

Considering the facts and keeping in view the provisions of Order V Rule 19A of the Income-tax Appellate Tribunal Rules, as were Page 1 of 2 Comnet Informatics Private Ltd. vs ITO considered in the cases of CIT vs. Multiplan (India) Pvt. Ltd., 38 ITD 320 (Del); and Late Tukoji Rao Holkar, 223 ITR 480 (MP), I dismiss this appeal filed by the assessee. The assessee, if so advised, shall be free to move this Tribunal praying for recalling of this order and explaining the reasons for non-compliance etc. and if the Bench is so satisfied about the reasons etc., then this order shall be recalled.

4.

This decision was pronounced in the Open Court on the date of hearing itself i.e. on 3rd May, 2017.

Pronounced in the Open Court.

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