RAJBIR SINGH VERMA,NEW DELHI vs. JCIT, NEW DELHI

PDF · subscribers
ITA 614/DEL/2016Status: DisposedITAT Delhi21 October 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 held that in the absence of representation and any request for adjournment, the appeals had to be dismissed. The assessee was granted liberty to seek recall if a reasonable cause for non-representation could be shown.

What were the facts?

The assessee filed three appeals before the ITAT. Despite notices being sent and the appeals being passed over twice, the assessee remained unrepresented. The ITAT presumed the assessee was not serious in pursuing the appeals.

What were the issues?

The primary issue was the dismissal of the assessee's appeals due to non-representation before the Tribunal.

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-1’ NEW DELHI

Before: SMT DIVA SINGH

Hearing: 06.09.2016Pronounced: 21.10.2016

Date of Hearing 06.09.2016 Date of Pronouncement 21.10.2016 ORDER All these appeals have been filed by the assessee assailing the correctness of the separate orders dated 08.12.2015 of the CIT(A)-17, New Delhi pertaining to 2009-10; 2010-11; and 2010-2011 AYs respectively on various grounds.

2.

However, no one was present on behalf of the assessee at the time of hearing. The appeals were passed over twice. Even in the third round, the position remained the same as neither the assessee is represented nor there is any adjournment on record. The record shows that the notice has been sent to the assessee on 29.07.2016 at the address indicated in Column No.10, despite this the said notice has not been returned unserved. Accordingly, 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 appeals. Accordingly in I.T.A .No.-612 to 614/Del/2016 the absence of any representation or petition seeking time, the only alternative left is to dismiss the appeals of the assessee 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 appeals of the assessee are dismissed. The order is pronounced in the open court on 21st of October, 2016.

Recent GST High Court judgments

Search GST case law →