M/S LEELAVATI SOMANY EDUCATION TRUST,REWARI vs. ACIT, REWARI

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ITA 2565/DEL/2016Status: DisposedITAT Delhi29 December 2016AY 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 observed that the assessee was not serious in pursuing the appeal due to repeated non-appearance. Therefore, the appeal was dismissed in limine.

What were the facts?

The assessee filed an appeal against the CIT(A)'s order. Despite multiple adjournments and a notice sent by RPAD, no one appeared on behalf of the assessee for the hearing.

What were the issues?

The primary issue was the non-prosecution of the appeal by the assessee, leading to its dismissal.

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(2)Show list

Detected automatically from the text. Citations are also linked where they appear in the judgment. The count shows how many other judgments on BharatTax rely on the same authority.

Income Tax Appellate Tribunal, DELHI BENCH: ‘SMC-2’ NEW DELHI

Before: SMT DIVA SINGH

Hearing: 08.11.2016Pronounced: 29.12.2016

Assessee by None Revenue by Sh.F.R.Meena, Sr.DR Date of Hearing 08.11.2016 Date of Pronouncement 29.12.2016 ORDER The present appeal has been filed by the assessee assailing the correctness of the order dated 16.02.2016 of CIT(A), Rohtak 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 thrice. In the fourth round also, neither anyone was present nor any adjournment application has been moved by the assessee. The record shows that the present appeal has been adjourned on the request of the assessee, on the last date of hearing i.e. 26.09.2016. The Co-ordiante Bench was pleased to direct that notice by RPAD be issued. The Registry acting on the direction issued notice on 06.10.2016 at the address given in Column No.10 in the memo of appeal filed. The said notice has not come back unserved. In the aforementioned peculiar facts and circumstances, it can be safely presumed that the assessee is not serious in pursuing the appeal filed. Accordingly, the appeal of the assessee is 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.

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