M/S. K P PAN FLAVOURS PVT. LTD.,KANPUR vs. DCIT, NEW DELHI

PDF · subscribers
ITA 359/DEL/2014Status: DisposedITAT Delhi26 July 2016AY 2005-062 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, in the absence of any representation from the assessee and no request for time, presumed the assessee was not serious in pursuing the appeal. Therefore, the appeal was dismissed in limine.

What were the facts?

The assessee filed an appeal before the ITAT but failed to appear for the hearing despite receiving proper notice. The appeal was passed over twice, and no request for adjournment was made.

What were the issues?

The primary issue was the non-appearance of the assessee before the Tribunal for the hearing of their appeal.

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: ‘D’ NEW DELHI

Before: SMT DIVA SINGH & SH.L.P.SAHU

Hearing: 19.07.2016Pronounced: 26.07.2016

Date of Hearing 19.07.2016 Date of Pronouncement 26.07.2016 ORDER PER DIVA SINGH, JM The present appeal has been filed by the assessee assailing the correctness of the order dated 24.10.2013 of CIT(A)-XXXII, New Delhi pertaining to 2005-06 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 further shows that the notice has been sent to the assessee on 10.05.2016 at the address indicated in Column No.10, despite this the assessee remained unrepresented. The said notice has not been returned as unserved. 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, it can be safely presumed that the assessee is not serious in pursuing the appeal filed. Accordingly the only

I.T.A .No.-359/Del/2014 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).

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 26th of July, 2016.

Recent GST High Court judgments

Search GST case law →