M/S. EVERGREEN EMBROIDERY (P) LTD.,NEW DELHI vs. ITO, NEW DELHI

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ITA 41/DEL/2012Status: DisposedITAT Delhi28 October 2016AY 2002-032 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, considering the absence of the assessee and the unrectified defect, presumed the assessee was not interested in pursuing the appeal. Consequently, the appeal was treated as unadmitted.

What were the facts?

The assessee's appeal was listed for hearing, but no one appeared on behalf of the assessee. The assessee was also informed of a defect regarding the payment of appeal fees, which was not rectified.

What were the issues?

Whether an appeal can be dismissed for non-prosecution and non-compliance with procedural requirements like payment of fees.

Which sections of the Income-tax Act were involved?

Rule 19(2) of the ITAT Rules

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 “B” : NEW DELHI

Before: SHRI I.P. BANSAL & SHRI B.C. MEENA

PER I.P. BANSAL, JUDICIAL MEMBER:-

1.

The aforementioned appeal was fixed for hearing on 6th March, 2012. The assessee was also informed regarding a defect in the appeal as it was found that proper evidence for payment of appeal fees was not filed. However, on the fixed date of hearing none attended on behalf of the assessee. In these circumstances, we presume that the assessee is not interested in prosecuting its appeal. Considering these facts and keeping in mind the provisions of Rule 19(2) of the ITAT Rules as were considered by the Tribunal in CIT Vs. Multiplan (India) Pvt. Ltd. – 38 ITD 320 (Del) and M.P.High Court in the case of Late Tukoji Rao Holkar – 223 ITR 480 (MP), we treat this appeal as unadmitted.

2.

In the result, the appeal filed by the assessee is dismissed.

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