M/S. T & G QUALITY MANAGEMENT CONSULTANTS PVT. LTD.,NEW DELHI vs. ITO, NEW DELHI

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ITA 5115/DEL/2014Status: DisposedITAT Delhi22 August 2016AY 2009-103 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, following relevant rules and precedents, treated the appeal as unadmitted due to the assessee's non-appearance. The appeal was dismissed without adjudication on its merits.

What were the facts?

The assessee's appeal was scheduled for hearing, but neither the assessee nor their representative appeared. No adjournment request was filed. The Tribunal inferred the assessee was not interested in pursuing the appeal.

What were the issues?

Whether an appeal should be dismissed in limine due to the assessee's non-appearance for the hearing.

Which sections of the Income-tax Act were involved?

Rule 19(2) of ITAT Rules

AI-generated summary — verify with the full judgment below

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Before: SHRI H.S. SIDHU

Date of Hearing : 22-08-2016 Date of Order : 22-08-2016

O R D E R

PER H.S. SIDHU, JM

1.

This appeal is filed by the Assessee is directed against the Order dated 6.8.2014 of the Ld. CIT(A)-19, New Delhi relevant to assessment year 2009-10.

2.

In this case the Notice was sent to the Assessee for hearing by Regd. AD Post for today i.e. 22.08.2016 at the address mentioned in Form No. 36 vide Column No. 10. 3. On 22.08.2016, 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. 4. 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 Page 1 of 3 480 (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.

5.

In the result, the Appeal of the assessee is dismissed in limine. Order pronounced in the Open Court on 22-08-2016.

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