M/S. HBN INSURANCE AGENCIES (P) LTD.,NEW DELHI vs. ACIT, NEW DELHI

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ITA 3783/DEL/2014Status: DisposedITAT Delhi08 March 2017AY 2005-063 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, inferring that the assessee was not interested in pursuing the appeals, decided to treat the appeals as unadmitted. The appeals were dismissed in limine without adjudication on merits.

What were the facts?

The assessee's appeals were listed for hearing, but notices sent by registered post were returned with the remark "LEFT." Neither the assessee nor its representative appeared for the hearing, nor did they seek an adjournment or provide a new address.

What were the issues?

The primary issue was the assessee's non-appearance for the hearing and the consequent dismissal of the appeals without addressing the substantive grounds.

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 O.P. KANT

ORDER PER H.S. SIDHU, JM These appeals filed by the Assessee are directed against the common Order dated 23.12.2013 of the Ld. CIT(A)-XXXIII, New Delhi relevant to assessment years 2005-06 & 2006-07.

2.

In these cases the Notices were sent to the Assessee for hearing by Regd. AD Post for today i.e. 08.03.2017 at the address mentioned in Form No. 36 vide Column No. 10 which were returned back with postal remarks “LEFT”.

3.

Therefore, on 04.01.2017, neither the assessee nor its Authorised Representative attended the hearing and also not filed any application for adjournment by the Assessee and nor filed any fresh address before the Tribunal, hence, we are of the view that no useful Page 1 of 3 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 appeals.

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