SMT. TARUN KALRA,ROORKEE vs. ITO, ROORKEE

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ITA 2148/DEL/2016Status: DisposedITAT Delhi29 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 repeated non-appearance. Consequently, the appeals were dismissed in limine.

What were the facts?

The assessee filed appeals against the CIT(A) order for assessment years 2007-08 and 2008-09. No one appeared on behalf of the assessee during the hearing, and no adjournment was sought.

What were the issues?

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

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-I’ NEW DELHI

Before: SMT DIVA SINGH

Hearing: 09.11.2016Pronounced: 29.12.2016

ORDER Both these appeals have been filed by the assessee assailing the correctness of the order dated 05.01.2016 of CIT(A), Dehradun pertaining to 2007-08 to 2008-09 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, neither anyone was present nor any adjournment application has been moved by the assessee. The record shows that the notice sent to the assessee for the specific date of hearing on 14.10.2016 at the address indicated in Column No.10 has not come back unserved. It is further seen that on an earlier occasion also, no one was present in response to the date of hearing 21.09.2016 fixed by way of issuance of notice dated 16.08.2016. In these circumstances, it can be safely presumed that the assessee is not serious in pursuing the appeals filed. Accordingly, in the absence of any reasons given, it is considered appropriate to dismiss the appeals 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.

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