M/S. GENESIS OVERSEAS PVT. LTD.,NEW DELHI vs. DCIT, NEW DELHI

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ITA 2594/DEL/2013Status: DisposedITAT Delhi24 January 2017AY 2006-072 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, observing the consistent absence of the assessee, concluded that the assessee was not interested in prosecuting the appeal. Therefore, the appeal was dismissed.

What were the facts?

The assessee's appeal for assessment year 2006-07 was listed for hearing. Despite multiple adjournments at the assessee's request, nobody appeared on behalf of the assessee on the final hearing date.

What were the issues?

Whether an appeal can be dismissed for non-prosecution when the assessee fails to appear for hearings.

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(1)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, IN THE INCOME TAX APPELLATE TRIBUNAL

Before: SHRI G.D. AGRAWALG.D. AGRAWAL & AND BEFORE SHRI G.D. AGRAWALG.D. AGRAWAL & AND SHRI SUDHANSHU SRIVASTAVA SHRI SUDHANSHU SRIVASTAVASHRI SUDHANSHU SRIVASTAVA SHRI SUDHANSHU SRIVASTAVA

For Respondent: Shri Amrit Lal, Senior DR
Pronounced: 24.01.2017

PER G.D. AGRAWAL, VP PER G.D. AGRAWAL, VP :- PER G.D. AGRAWAL, VP PER G.D. AGRAWAL, VP This appeal by the assessee for the assessment year 2006-07 is directed against the order of learned CIT(A)-VIII, New Delhi dated 22nd February, 2013.

2.

At the time of hearing before us, nobody appeared on behalf of the assessee-appellant. On various occasions i.e., 4th November, 2013, 25th March, 2015, 28th March, 2015, 14th October, 2015 and 22nd December, 2015, the matter was adjourned at the request of the assessee’s counsel. On the last occasion also i.e., on 22nd December, 2015 the hearing was adjourned to 24th January, 2017 at the written request of the assessee’s counsel and both parties were informed in the open Court. Despite that, nobody has put in appearance on behalf of the assessee-appellant on 24th January, 2017.

2 ITA-2594/Del/2013

3.

In view of the above, we are of the opinion that the assessee is not interested in prosecuting this appeal. While taking this view, we derive support from the decision of Delhi Bench of ITAT in the case of CIT vs. Multiplan India (P.) Ltd. – [1991] 38 ITD 320 (Delhi). Accordingly, we dismiss the assessee’s appeal in limine.

4.

In the result, the appeal filed by the assessee is dismissed in limine. Decision pronounced in the open Court on 24.01.2017.

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