M/S. K.G.N. AGRO SEEDS,KASHIPUR vs. ITO, KASHIPUR

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ITA 3963/DEL/2016Status: DisposedITAT Delhi18 October 2016AY 2011-123 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 non-appearance of the assessee and the time-barred nature of the appeal, decided to dismiss the appeal without adjudicating on its merits. The Tribunal clarified that the matter could be recalled if the assessee provides satisfactory reasons for non-appearance.

What were the facts?

The assessee's appeal was filed for AY 2011-12. Notice for hearing was sent, but neither the assessee nor its representative attended, nor was an adjournment filed. The appeal was also found to be time-barred.

What were the issues?

The primary issues were the assessee's non-appearance for the hearing and the appeal being time-barred, leading to a dismissal in limine.

Which sections of the Income-tax Act were involved?

N/A

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(2)Show list

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Before: SHRI H.S. SIDHU

For Respondent: Smt. F.R. Meena, Sr. DR

Date of Hearing : 18-10-2016 Date of Order : 18-10-2016

O R D E R PER H.S. SIDHU, JM This appeal is filed by the Assessee is directed against the Order dated 28.3.2016 of the Ld. CIT(A), Haldwani relevant to assessment year 2011-12.

2.

In this case the Notice was sent to the Assessee for hearing by Regd. AD Post for today i.e. 18.10.2016 at the address mentioned in Form No. 36 vide Column No. 10, but neither the assessee nor its Authorised Representative attended the hearing and also not filed any application for adjournment. It is thus inferred that the assessee is not interested in prosecution of its appeal, therefore, in my considered opinion, no useful purpose would be served to send the notice again and again on the same address. Even otherwise, the present Appeal is time barred by 28 days which has not been condoned by the Bench till date.

3.

Having regard to Rule 19(2) of ITAT Rules and following various decisions of Delhi Bench of the Tribunal including that of Multiplan India Ltd. : 38 ITD 320 (Delhi) and Hon’ble Madhya Pradesh High Court’s decision in Estate of Late Tukojirao Holkar vs. CWT; 223 ITR 480 (MP), I treat this appeal as unadmitted and dismiss the same. We would like to clarify that subsequently if the assessee explains the reasons for non appearance and if the Bench is so satisfied, the matter may be recalled for the purpose of adjudication of the appeal.

4.

In the result, the Appeal of the assessee is dismissed in limine. Order pronounced in the Open Court on 18-10-2016.

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