M/S. ORIENTAL TRIMEX LIMITED,NEW DELHI vs. ACIT, NEW DELHI

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ITA 1681/DEL/2014Status: DisposedITAT Delhi26 July 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 noted the consistent non-appearance of the assessee and, following precedent, decided to dismiss the appeal in limine as not admitted. The dismissal is for non-prosecution.

What were the facts?

The assessee filed an appeal against the order of the CIT(A) for Assessment Year 2009-10. On the date of hearing, neither the assessee nor their representative appeared, nor was an adjournment application filed.

What were the issues?

The primary issue was the assessee's failure to prosecute their appeal before the Tribunal, leading to a dismissal without a substantive hearing on the merits.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCHES : “E” NEW DELHI

Before: SHRI J.SUDHAKAR REDDY, AM & SHRI C.M.GARG, J.M.

PER J.SUDHAKAR REDDY, ACCOUNTANT MEMBER

1.

This is an appeal filed by the assessee directed against the order dt. 24.01.2014 of Ld.CIT(A)-XVI, New Delhi for Assessment Year 2009-10.

2.

On the date of hearing i.e. on 27.06.2016 though notice of service, none appeared on behalf of the assessee nor any adjournment application was received. We find from the record that on earlier occasions also the appeal had been adjourned. Hence we presume that the assessee is not interested in prosecuting the appeal.

3.

Following the decisions in the case of CIT vs. Multiplan India P.Ltd. 38 ITD, 320 (Delhi), and the decision of the Hon’ble Bombay High Court in the case of M/s Chemipol vs. UOI and others in Central Excise Appeal No. 62/2009 judgement dt. 17th September,2009, we consider it a fit case for dismissing the appeal in limine, as not admitted. We may 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.

4.

In the result, the appeal by the assessee stands dismissed for non- prosecution.

Order pronounced in the Open Court on 27th July,2016.

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