M/S. VARDHMAN NETWORK SOLUTIONS PVT. LTD.,NEW DELHI vs. ACIT, NEW DELHI

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ITA 2838/DEL/2014Status: DisposedITAT Delhi18 November 2016AY 2009-102 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 that the assessee was not serious in pursuing the appeal due to continuous non-representation. Therefore, the appeal was dismissed in limine.

What were the facts?

The assessee filed an appeal against the CIT(A)'s order for AY 2009-10. At the time of hearing, no one appeared on behalf of the assessee, despite the appeal being passed over twice.

What were the issues?

The primary issue was the assessee's non-representation before the Tribunal, leading to the dismissal 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: 07.11.2016

The present appeal has been filed by the assessee assailing the correctness of the order dated 28.02.2014 of the CIT(A)-XXV, New Delhi pertaining to 2009-10 on various grounds.

2.

However at the time of hearing, no one was present on behalf of the assessee. The record shows that on the last date of hearing i.e. 19.09.2016, the appeal was adjourned on the written request of the Revenue and the Co-ordinate Bench noted that both parties have been informed. It is further seen that no Power of Attorney has been executed by the assessee in favour of anyone. Despite passing over the appeal twice when even in the third round the assessee remained unrepresented then in the peculiar facts and circumstances of the present case, it can be safely presumed that the assessee is not serious in pursuing the present appeal. 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. 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 18th of November, 2016.

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