S.B.G. & CO., CHARTERED ACCOUNTANTS,DELHI vs. ITO, NEW DELHI

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ITA 322/DEL/2015Status: DisposedITAT Delhi12 July 2016AY 2010-112 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 presumed that the assessee was not serious in pursuing the appeal due to the lack of representation. Therefore, the appeal was dismissed in limine.

What were the facts?

The assessee filed an appeal before the ITAT. However, no one appeared on behalf of the assessee during the hearing, even after the appeal was passed over. Notices were sent to the assessee's address and were not returned as unserved.

What were the issues?

Whether the appeal should be dismissed in limine due to the assessee's non-representation during the hearing.

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: ‘SMC-3’ NEW DELHI

Before: SMT DIVA SINGH

Hearing: 05.07.2016Pronounced: 12.07.2016

Date of Hearing 05.07.2016 Date of Pronouncement 12.07.2016 ORDER PER DIVA SINGH, JM The present appeal has been filed by the assessee assailing the correctness of the order dated 20.10.2014 of CIT(A)-XXVIII, New Delhi pertaining to 2010-11 assessment year.

2.

However, No one was present on behalf of the assessee at the time of hearing, the appeal was passed over. Even in the second round, the position remained the same. The record shows that the notice has been sent at the address indicated in Column No.10 to the assessee on 24.05.2016 and it 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 alternative left is to dismiss the appeal of the assessee in limine. Support is drawn from the order

I.T.A .No.-322/Del/2015 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 12th of July, 2016.

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