SEWA DEVELOPERS P LTD.,NEW DELHI vs. JCIT, NEW DELHI

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ITA 5027/DEL/2011Status: DisposedITAT Delhi17 April 2017AY 2007-083 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 the ITAT Rules and relevant case law, treated the appeal as unadmitted. The appeal was dismissed in limine due to the assessee's non-appearance.

What were the facts?

The assessee's appeal was listed for hearing before the ITAT. Neither the assessee nor its representative appeared for the hearing, nor did they file any adjournment request.

What were the issues?

Whether an appeal should be dismissed in limine when the assessee fails to appear for the hearing without providing any reason or seeking adjournment.

Which sections of the Income-tax Act were involved?

Rule 19(2)

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 ANADEE NATH MISSHRA

O R D E R PER H.S. SIDHU, JM This appeal filed by the Assessee is directed against the Order dated 18.8.2011 of the Ld. CIT(A)-XI, New Delhi relevant to assessment year 2007-08.

2.

In this case the Notice was sent to the Assessee for hearing by Regd. AD Post for today i.e. 17.04.2017 at the address mentioned in Form No. 36 vide Column No. 10.

3.

On 17.04.2017, 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 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 in the Open Court on 17-04-2017.

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