SH. NARESH KAKAR,NEW DELHI vs. ITO, NEW DELHI

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ITA 6268/DEL/2014Status: DisposedITAT Delhi30 August 2016AY 2009-102 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 presumed that the assessee was not serious in pursuing the appeal due to the lack of representation and failure to cure defects. Therefore, the appeal was dismissed in limine.

What were the facts?

The assessee filed an appeal against the CIT(A)'s order. However, no one appeared on behalf of the assessee during the hearing, and the defects pointed out by the registry remained uncured. The notice sent to the assessee was also returned as 'left'.

What were the issues?

The primary issue was the non-prosecution of the appeal by the assessee, leading to its dismissal.

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: ‘SMC-I’ NEW DELHI

Before: SMT DIVA SINGH

Hearing: 22.08.2016Pronounced: 30.08.2016

The present appeal has been filed by the assessee assailing the correctness of the order dated 14.08.2014 of CIT(A)-XVI, Delhi pertaining to 2009-10 assessment year on various grounds.

2.

However, No one was present on behalf of the assessee at the time of hearing, the appeal was passed over twice. Even in the third round, the position remained the same. Neither anyone was present nor any request for adjournment has been placed before us. The record shows that the defect pointed out by the Registry remains uncured. It is further seen that the notice sent to the assessee on 15.07.2016 at the address indicated in Column No.10, has also come back with the comment “left”. In the afore-mentioned peculiar facts and circumstances of the case in the absence of any representation on behalf of the assessee or petition seeking time right till the date of passing of this order, it can be safely presumed that the assessee is not serious in pursuing the appeal filed. Accordingly the only alternative left is to dismiss the appeal 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).

I.T.A .No.-6268/Del/2014

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 appeal of the assessee is dismissed. The order is pronounced in the open court on 30th of August, 2016.

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