MOHD. ADIL,SHAMLI vs. ITO, NEW DELHI

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ITA 5446/DEL/2016Status: DisposedITAT Delhi06 February 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 presumed that the assessee was not serious in pursuing the appeals due to non-representation and non-delivery of notices. Therefore, the appeals were dismissed in limine.

What were the facts?

The assessee filed appeals against the CIT(A)'s order for the assessment year 2009-10. No one appeared on behalf of the assessee during the hearing, and the notices sent to the assessee's address were returned undelivered.

What were the issues?

The primary issue was the non-appearance of the assessee and the inability to serve notices, leading to the dismissal of the appeals.

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(2)Show list

Detected automatically from the text. Citations are also linked where they appear in the judgment. The count shows how many other judgments on BharatTax rely on the same authority.

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

Before: SMT DIVA SINGH

Hearing: 08.12.2016Pronounced: 06.02.2017

Assessee by None Revenue by Sh.F.R.Meena, Sr.DR Date of Hearing 08.12.2016 Date of Pronouncement 06.02.2017 ORDER Both these appeals have been filed by the assessee assailing the correctness of the order dated 24.08.2016 of CIT(A), Muzaffaernagar pertaining to 2009-10 assessment year in the quantum and the penalty proceedings on various grounds.

2.

However, at the time of hearing, no one was present on behalf of the assessee. The appeal was passed over twice. In the third round also, the position remained the same neither the assessee was present nor any request for adjournment has been moved. It is seen that the notice dated 10.11.2016 sent to the address mentioned in Column No.10 of the memo of appeal filed by the assessee which has come back with the comment “adhura patta, waldiyat likhkar bheje attah wapas”. In these circumstances, it can be safely presumed that the assessee is not serious in pursuing the present appeals and the appeals are dismissed in limine. Support is drawn from the order of the Tribunals in Commissioner of Income-Tax vs. Multiplan India (P) Ltd.; 38 ITD 320 (Del) and Estate of Late Tukojirao Holkar vs. CWT: 223 ITR 480 (M.P).

3.

Before parting it is appropriate to add that in case the assessee is able to show that there was a reasonable cause for non-representation on the date of hearing, it would be at liberty if so advised to pray for a recall of this order. The said order was pronounced on the date of hearing itself in the open Court.

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