AKSHAT BANSAL,DEHRADUN vs. DCIT, DEHRADUN

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ITA 4844/DEL/2016Status: 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 presumed the assessee was not serious in pursuing the appeal due to non-representation. Consequently, the appeal was dismissed in limine.

What were the facts?

The assessee filed an appeal against the CIT(A)'s order for AY 2010-11. Despite proper notice, no one appeared on behalf of the assessee for the hearing.

What were the issues?

The primary issue was the non-appearance of the assessee or their representative for the hearing of the appeal.

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(2)Show list

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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 31.03.2016 of CIT(A)-2, Agra (Campt at Dehradun) pertaining to 2010–11 assessment year 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. The record shows that the notice for the specific date of hearing has been issued on 06.10.2016 at the address given in Form No.36, Column No.-10 which has not come back unserved. 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.-4844/Del/2016 Akshat Bansal vs DCIT

Page 2 of 2 4. In the result, the appeal of the assessee is dismissed in limine. The order is pronounced in the open court on 09th of January 2017. .

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