M/S. TEHLAN SECURITY AND PLACEMENT SERVICES (REGD),NEW DELHI vs. ITO, NEW DELHI

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ITA 1345/DEL/2014Status: DisposedITAT Delhi09 September 2016AY 2005-062 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, noting the repeated adjournments and the absence of the assessee at the final hearing, concluded that the assessee was not interested in pursuing the appeal. Consequently, the appeal was dismissed.

What were the facts?

The assessee's appeal for assessment year 2005-06 was listed for hearing multiple times. On each occasion, the assessee or their counsel requested adjournments. Ultimately, nobody appeared on behalf of the assessee for the final hearing.

What were the issues?

The primary issue was whether the appeal should be dismissed due to the assessee's non-prosecution.

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(1)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, IN THE INCOME TAX APPELLATE TRIBUNAL

Before: SHRI G.D. AGRAWALG.D. AGRAWAL & AND BEFORE SHRI G.D. AGRAWALG.D. AGRAWAL & AND SHRI CHANDRA MOHAN GARG SHRI CHANDRA MOHAN GARGSHRI CHANDRA MOHAN GARG SHRI CHANDRA MOHAN GARG

For Respondent: Shri Umesh Chander Dubey
Hearing: 08.09.2016Pronounced: 09.09.2016

PER G.D. AGRAWAL, VP PER G.D. AGRAWAL, VP :- PER G.D. AGRAWAL, VP PER G.D. AGRAWAL, VP This appeal by the assessee for the assessment year 2005-06 is directed against the order of learned CIT(A)-XXVIII, New Delhi dated 20th December, 2013.

2.

At the time of hearing before us, nobody appeared on behalf of the assessee-appellant. On the last occasion i.e. on 18th May, 2016, the matter was adjourned for 08.09.2016 at the request of the assessee’s counsel and both the parties were informed in the open Court of the next date of hearing. On an earlier occasion also i.e., on 24th February, 2016, the hearing was adjourned at the request of the assessee’s counsel.

2 ITA-1345/Del/2014

3.

In view of the above, we are of the opinion that the assessee is not interested in prosecuting this appeal. While taking this view, we derive support from the decision of Delhi Bench of ITAT in the case of CIT vs. Multiplan India (P.) Ltd. – [1991] 38 ITD 320 (Delhi). Accordingly, we dismiss the assessee’s appeal in limine.

4.

In the result, the appeal filed by the assessee is dismissed in limine. Decision pronounced in the open Court on 09.09.2016.

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