PARAS TRADERS PVT. LTD.,NEW DELHI vs. ITO, NEW DELHI

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ITA 2696/DEL/2010Status: DisposedITAT Delhi10 January 2017AY 1997-982 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 noted the consistent absence of the assessee and their lack of seriousness in pursuing the appeals. Therefore, the appeals were dismissed without a substantive hearing on the merits.

What were the facts?

The assessee filed two appeals before the ITAT for assessment years 1997-98 and 1998-99. The assessee failed to appear for the hearing of these appeals on multiple occasions.

What were the issues?

The primary issue was the non-appearance of the assessee before the Tribunal, leading to the dismissal of the appeals in limine.

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: ‘F’ NEW DELHI

Before: SMT DIVA SINGH & SH.A.N.MISHRA

Hearing: 15.11.2016Pronounced: 10.01.2017

ORDER PER DIVA SINGH, JM Both these appeals have been filed by the assessee assailing the correctness of the order dated 03.03.2010 of CIT(A)-XVII, New Delhi pertaining to 1997-98 & 1998-99 assessment years on various grounds.

2.

However, at the time of hearing, no one was present on behalf of the assessee. The appeals were 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. The record shows that on the last date of hearing also i.e. 11.08.2016, no one was present on behalf of the assessee. Similarly on 05.05.2016, it was adjourned on the request of the assessee. 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.

4.

In the result, the appeals of the assessee are dismissed in limine. The order is pronounced in the open court on 10th of January 2017. . Sd/- Sd/- (A.N.MISHRA) (DIVA SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER *Amit Kumar* I.T.A .No.-2696 & 2697/Del/2010 Paras Traders Pvt.Ltd. vs ITO

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