SH. MANISH BHARGAV,NEW DELHI vs. ITO, NEW DELHI

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ITA 2156/DEL/2014Status: DisposedITAT Delhi08 August 2016AY 2006-072 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, citing ITAT Rules and various judicial precedents, decided to treat the appeal as unadmitted due to non-appearance and delay. The appeal was dismissed in limine.

What were the facts?

The assessee's appeal was listed for hearing, but neither the assessee nor their representative appeared. The appeal was also noted to be time-barred by 113 days without any condonation application.

What were the issues?

Whether an appeal should be dismissed for non-appearance of the assessee and for being time-barred without a condonation application.

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.

Income Tax Appellate Tribunal, DELHI BENCH “E”, NEW DELHI

Before: SHRI H.S. SIDHU & SHRI O.P. KANT

For Respondent: Mr. Surender Pal, Sr. DR
Hearing: 19.07.2016

Date of Hearing: 19.07.2016 Date of Order : 08-08-2016 ORDER

PER H.S. SIDHU : JM

1.

This appeal filed by the Assessee is directed against the Order dated 19.9.2013 of the Commissioner of Income Tax (Appeals)-XI, New Delhi relevant to assessment year 2006-07.

2.

In this case the Notice was sent to the Assessee for hearing by Regd. AD Post for 19.07.2016 at the address mentioned in Form No. 36 vide Column No. 10. 3. On 19.07.2016, 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 his 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 480 (MP), we treat this appeal as unadmitted and dismiss the same.

4.1 Even otherwise, we note that the Appeal filed by the assessee is time barred by 113 days and no Application for condonation of delay has been filed by the Assessee.

4.2 We may like to clarify that subsequently if the assessee explains the reasons for non appearance and delay in filing the Appeal 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.

6.

Order pronounced in the Open Court on 08-08-2016.

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