PRAKASH CHAND,REWARI vs. ITO, REWARI
In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.
What did the Tribunal hold?
The Tribunal rejected the adjournment petition due to the lack of proper details and the assessee's apparent lack of seriousness in pursuing the appeal. The appeal was dismissed in limine.
What were the facts?
The assessee filed an appeal before the ITAT, but neither the assessee nor their counsel appeared for the hearing. An adjournment request was made via fax, citing illness of the counsel, but it lacked necessary details and was not properly supported.
What were the issues?
The primary issue was the assessee's failure to appear and prosecute the appeal effectively, leading to its dismissal.
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCH: ‘SMC-I’ NEW DELHI
Before: SMT DIVA SINGH
ORDER The present appeal has been filed by the assessee assailing the correctness of the order dated 16.03.2016 of CIT(A), Rohtak pertaining to 2012–13 assessment year on various grounds.
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, an adjournment petition stated to have been faxed was placed on record stating that the counsel was suffering from Chikungunya. It was noticed that neither the application mentions the name of the counsel nor is the name of the applicant mentioned in the application. Since no one was present in support of the adjournment and considering the fact that the defects pointed out by the Registry on 10.05.2016 till date remained not cured; and the fact that the appeal which came up for hearing on 22.09.2016 on which date the assessee moved an adjournment. In these circumstances, where the assessee still has not cured the defect till date the adjournment petition moved by an un-named person for an un-named counsel was rejected as it can be safely presumed that the assessee is not serious in pursuing the appeal filed. While so holding liberty is given to the assessee incase the assessee is serious in pursuing the present appeal to pray for a recall of this order on the undertaking that the defect shall be cured The said order was pronounced on the date of hearing itself in the open Court.
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