BERGEN SYSTEMS PVT. LTD.,GURGAON vs. ITO, NEW DELHI

PDF · subscribers
ITA 6386/DEL/2015Status: DisposedITAT Delhi24 August 2016AY 2012-133 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 assessee's non-appearance and the returned notices, inferred a lack of interest in prosecuting the appeal. Following relevant rules and judicial precedents, the appeal was dismissed without adjudication.

What were the facts?

The assessee's appeal was scheduled for hearing, but neither the assessee nor its representative appeared. Notices sent to the assessee's registered address were returned undelivered. The assessee had not provided a fresh address to the Tribunal.

What were the issues?

Whether an appeal can be dismissed in limine due to the assessee's non-appearance and failure to provide a valid address for communication.

Which sections of the Income-tax Act were involved?

Rule 19(2) of ITAT Rules

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.

Before: SHRI H.S. SIDHU

Date of Hearing : 24-08-2016 Date of Order : 24-08-2016

O R D E R PER H.S. SIDHU, JM This appeal is filed by the Assessee is directed against the Order dated 30.9.2015 of the Ld. CIT(A)-2, New Delhi relevant to assessment year 2012-13.

2.

In this case the Notice was sent to the Assessee for hearing by Regd. AD Post for today i.e. 24.08.2016 at the address mentioned in Form No. 36 vide Column No. 10, but the same was returned back, hence, on 24.08.2016, 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, because the assessee has not furnished its fresh address before the Tribunal and in my considered opinion, no useful purpose would be served to send the notice again and again on the same address.

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. I 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.

Recent GST High Court judgments

Search GST case law →