VISHWA DHARMAYATAN,NEW DELHI vs. DCIT, NEW DELHI

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ITA 4568/DEL/2016Status: DisposedITAT Delhi16 December 2016AY 2007-082 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 appeals due to non-appearance and failure to cure defects. The assessee was granted liberty to seek recall if a reasonable cause for non-representation could be shown.

What were the facts?

The assessee filed appeals against the CIT(A)'s order for AYs 2007-08 and 2009-10. However, no one appeared on behalf of the assessee during the hearing, and defects in the appeals remained uncured.

What were the issues?

The primary issue was the assessee's failure to appear and prosecute their appeals, leading to their dismissal for non-prosecution.

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: 03.11.2016Pronounced: 16.12.2016

ORDER The appeals have been filed by the assessee assailing the correctness of the order dated 21.06.2016 of the CIT(A)-24, New Delhi pertaining to 2007-08 & 2009-10 AYs 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. Even in the third round, the position remained the same. Neither the assessee was present nor any adjournment has been placed before the Bench. The record shows that notice for the specific date of hearing has been sent on 26.09.2016 to the assessee at the address mentioned in column No.10 in the memo of appeal filed which has not been come back unserved. It is further seen that the Registry has pointed out two defects in & 4569/Del/2016 each which remain not cured till date. Accordingly, it can be safely presumed that the assessee is not serious in pursuing the appeals filed. Support is drawn from the order of the Tribunals in Commissioner of Income- Tax vs. Multi Plan 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 16th of December, 2016.

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