MR. RAHUL RENJEN,GURGAON vs. DCIT (INTERNATIONAL TAXATION), GURGAON

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ITA 4221/DEL/2016Status: DisposedITAT Delhi13 February 2017AY 2012-133 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, following Rule 19(2) of ITAT Rules and various judicial precedents, treated the appeal as unadmitted due to the assessee's non-appearance and dismissed it in limine. The Tribunal clarified that the appeal could be recalled if the assessee provides satisfactory reasons for non-appearance.

What were the facts?

The assessee filed an appeal against an order of the CIT(A) for AY 2012-13. Notice for hearing was sent to the assessee's registered address. Neither the assessee nor their representative appeared for the hearing, nor did they file for an adjournment.

What were the issues?

Whether an appeal can be dismissed in limine due to the assessee's non-appearance for a scheduled hearing. The applicability of ITAT Rules and judicial precedents in such circumstances.

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

This appeal is filed by the Assessee is directed against the Order dated 31.5.2016 of the Ld. CIT(A)-11, New Delhi relevant to assessment year 2012-13.

2.

In this case the Notice was sent to the Assessee for hearing by Regd. AD Post for 13.02.2017 at the address mentioned in Form No. 36 vide Column No. 10.

3.

On 13.02.2017, neither the assessee nor his Authorised Representative attended the hearing and also not filed any application for adjournment by the Assessee, hence, I am 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 his 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), I treat this appeal as unadmitted and dismiss the same. I 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 13-02-2017.

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