SANTOKH SINGH,SAHARANPUR vs. ITO, SAHARANPUR

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ITA 1320/DEL/2011Status: DisposedITAT Delhi12 July 2016AY 2003-042 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 the assessee and considering the lack of representation, decided to dismiss the appeal. They noted that the assessee could seek a recall if a reasonable cause for non-representation is shown.

What were the facts?

The assessee's appeal was listed for hearing, but neither the assessee nor their representative appeared. No adjournment request was filed. The Tribunal noted the assessee's lack of seriousness in pursuing the appeal.

What were the issues?

The primary issue was the assessee's failure to appear for the hearing of their appeal, leading to a dismissal in limine.

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(2)Show list

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Income Tax Appellate Tribunal, DELHI BENCH ‘E’ NEW DELHI

Before: SHRI H.S. SIDHU & SHRI L.P. SAHU

For Respondent: Smt. Anima Barnwal, Sr. DR
Hearing: 05.07.2016Pronounced: 12.07.2016

ORDER

Per L.P. Sahu, Accountant Member:

1.

This appeal by the assessee is directed against the order dated 23.11.2010 passed by learned CIT(A)-Muzaffarnagar for assessment year 2003-04.

2.

At the time of hearing, no one was present on behalf of the assessee despite the notice sent through register post at the address given in column No. 10 of the memorandum of appeal filed by the assessee. No request for adjournment has also come on record. Therefore, it can be safely inferred that the assessee is not serious in pursuing its appeal. In the circumstances, the only alternative left with us is to dismiss the appeal of the assessee in limine.

Support is drawn from the order of Tribunal in CIT vs. Multi Plan India (P) Ltd., 38 ITD 320 (Del.) and of M.P. High Court in Estate of Late Tukojirao Holkar vs. CWT, 223 ITR 480 (MP).

3.

Before parting, we think it appropriate to add that in case the assessee is able to show reasonable cause for non-representation on the date of hearing, then it may, if so advised, pray for a recall of this order and decision on merits.

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