M/S. QUALITY SECURITY SERVICES PVT. LTD.,NEW DELHI vs. ITO, NEW DELHI

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ITA 6587/DEL/2013Status: DisposedITAT Delhi31 August 2016AY 2007-082 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 observed that the assessee was not interested in pursuing the appeal due to repeated non-appearance. Therefore, the appeal was dismissed without delving into the merits of the case.

What were the facts?

The assessee's appeal for assessment year 2007-08 was listed for hearing multiple times. Despite being informed of the hearing dates, the assessee or their representative failed to appear before the tribunal on all occasions.

What were the issues?

The primary issue was the assessee's failure to prosecute their appeal before the Income Tax Appellate Tribunal.

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 Chandra Dubey, Senior
Hearing: 29.08.2016Pronounced: 31.08.2016

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 2007-08 is directed against the order of learned CIT(A)-XVII, New Delhi dated 6th September, 2013.

2.

At the time of hearing before us, nobody appeared on behalf of the assessee-appellant despite the fact that the date of hearing was informed to both the parties in the open Court on the last occasion i.e. 10th May, 2016, when the matter was adjourned at the request of the assessee. On an earlier occasion also on 10th November, 2015, nobody appeared on behalf of the assessee.

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

1.

2 ITA-6587/Del/2013 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 31.08.2016.

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