M/S. VOCATIONAL EDUCATION FOUNDATION,NEW DELHI vs. CIT (A)-I, NOIDA

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ITA 2913/DEL/2015Status: DisposedITAT Delhi09 January 2017AY 2010-112 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 held that the assessee was not serious in pursuing the appeal due to the persistent failure to cure defects and lack of representation. Therefore, the appeal was dismissed in limine.

What were the facts?

The assessee filed an appeal before the ITAT, but failed to cure defects pointed out by the registry. Despite multiple hearing dates, the defects remained uncured, and the assessee did not appear or provide representation.

What were the issues?

Whether the appeal should be dismissed due to the assessee's failure to cure defects and lack of representation.

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-II’ NEW DELHI

Before: SMT DIVA SINGH

Hearing: 10.11.2016Pronounced: 09.01.2017

The present appeal has been filed by the assessee assailing the correctness of the order dated 06.02.2015 of CIT(A)-I, Noida pertaining to 2010–11 assessment year on various grounds.

2.

However, at the time of hearing, an adjournment petition was moved on behalf of the assessee. The record shows that the Registry has pointed a defect on 21.11.2015 which till date has not been cured. The counsel appearing on behalf of the assessee was required to address the reasons for the defect remaining not cured. The record further shows that the appeal came up for hearing on 25.07.2016; 08.09.2016; 14.09.2016; and 19.09.2016 despite this the defect remains not cured. In these circumstances, the petition moved is unsigned and in the absence of any representation on behalf of the assessee’s counsel wherein the defect has also not been cured. Accordingly, in the peculiar facts and circumstances of the present case, it can be safely presumed that the assessee is not serious in pursuing the present appeal. Accordingly in the absence of any representation or petition seeking time, the only alternative left is to dismiss the appeal of the assessee 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.

I.T.A .No.-2913/Del/2015 Vocational Education Foundation vs JCIT

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