MEINHARDT SINGAPORE PTE LTD.- INDIA BRANCH OFFICE,NOIDA vs. ADDL. CIT, NEW DELHI

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ITA 505/DEL/2015Status: FixedITAT Delhi01 July 2016AY 2011-122 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal, following established rules and precedents, treated the appeal as unadmitted and dismissed it. The Tribunal clarified that the appeal could be recalled if the assessee provided satisfactory reasons for non-appearance.

What were the facts?

The assessee's appeal was listed for hearing, but neither the assessee nor its representative appeared, nor was an adjournment requested. The Tribunal inferred that the assessee was not interested in pursuing the appeal.

What were the issues?

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

AI-generated summary — verify with the full judgment below

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

Before: SHRI H.S. SIDHU & SHRI PRASHANT MAHARISHI

For Respondent: Mr. Dheeraj Bhatnagar, CIT(DR), Mr. P. Dam Kanunjna, Sr. DR
Hearing: 23.06.2016

Date of Hearing: 23.06.2016 Date of Order : 01-07-2016 ORDER

PER H.S. SIDHU : JM

1.

This appeal filed by the Assessee is directed against the Order dated 26.11.2014 of the Addl. Commissioner of Income Tax (International Taxation), New Delhi relevant to assessment year 2011-12.

2.

In this case the Notice was sent to the Assessee for hearing by Regd. AD Post for 23.06.2016 at the address mentioned in Form No. 36 vide Column No. 10. 3. On 23.06.2016, 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 its 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. 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.

5.

In the result, the Appeal of the assessee is dismissed in limine.

6.

Order pronounced in the Open Court on 01-07-2016.

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