M/S. SWEN TELEVISION LTD.,NEW DELHI vs. ACIT, NEW DELHI

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ITA 2705/DEL/2012Status: DisposedITAT Delhi11 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 inferred that the assessee was not serious in pursuing the appeal due to non-appearance. Consequently, the appeal was dismissed in limine.

What were the facts?

The assessee's appeal was scheduled for hearing on 11.01.2017. Despite the hearing date being fixed at the assessee's counsel's request and information being provided, no one appeared on behalf of the assessee. No adjournment request was filed.

What were the issues?

The primary issue was the assessee's non-representation before the Tribunal on the scheduled date of hearing.

AI-generated summary — verify with the full judgment below

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Income Tax Appellate Tribunal, DELHI BENCH ‘G’ NEW DELHI

Before: SHRI H.S. SIDHU & SHRI L.P. SAHU

Hearing: 11.01.2017Pronounced: 11.01.2017

ORDER

Per L.P. Sahu, Accountant Member:

1.

This appeal by the assessee is directed against the order dated 05.03.2012 passed by learned CIT(A)-XXXIII, Delhi for assessment year 2006-07.

2.

At the time of hearing, no one was present on behalf of the assessee despite the date of hearing in this appeal was fixed on the verbal request of the assessee’s counsel and its information was given in the open court. No request for adjournment has also come on record. Therefore, it can be safely inferred that the assessee is not serious in pursuing its appeal. In the circumstances, the only alternative left with us is to dismiss the appeal of the assessee in limine. Support is drawn from the order of Tribunal in CIT vs. Multi Plan India (P) Ltd., 38 ITD 320 (Del.) and of M.P. High Court in Estate of Late Tukojirao Holkar vs. CWT, 223 ITR 480 (MP).

3.

Before parting, we think it appropriate to add that in case the assessee is able to show reasonable cause for non-representation on the date of hearing, then it may, if so advised, pray for recall of this order and decision on merits.

4.

In the result, the appeal of the assessee is dismissed. Order is pronounced in the open court on 11.01.2017.

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