M/S. K.K. SPUN PIPE (P) LTD.,NEW DELHI vs. ACIT, NEW DELHI

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ITA 4589/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 noted the assessee's lack of appearance and presumed a lack of seriousness in pursuing the appeal. The appeal was dismissed without going into the merits.

What were the facts?

The assessee filed an appeal against the CIT(A)'s order. However, no one appeared on behalf of the assessee during the hearing, despite notices being sent.

What were the issues?

The primary issue was the non-appearance of the assessee during 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: 03.11.2016Pronounced: 16.12.2016

The present appeal has been filed by the assessee assailing the correctness of the order dated 28.04.2016 of the CIT(A)-5, Delhi pertaining to 2007-08 AY 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. 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. Accordingly, it can be safely presumed that the assessee is not serious in pursuing the appeal 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 appeal of the assessee is dismissed in limine. The order is pronounced in the open court on 16th of December, 2016.

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