M/S. SUPREME PLACEMENT SERVICES PVT. LTD.,NEW DELHI vs. ACIT, NEW DELHI

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ITA 3876/DEL/2014Status: DisposedITAT Delhi15 June 2016AY 2010-113 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, noting the assessee's non-appearance and lack of communication, inferred disinterest in pursuing the appeal. Consequently, the appeal was dismissed without adjudication on merits.

What were the facts?

The assessee's appeal was listed for hearing, but neither the assessee nor its representative appeared. The notice sent to the assessee's registered address was returned as 'locked premises'.

What were the issues?

Whether an appeal can be dismissed in limine due to the assessee's non-appearance and lack of response to notices.

Which sections of the Income-tax Act were involved?

Rule 19(2) of ITAT Rules

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(2)Show list

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Before: SHRI H.S. SIDHU

Date of Hearing : 15-06-2016 Date of Order : 15-06-2016

O R D E R PER H.S. SIDHU, JM This appeal is filed by the Assessee is directed against the Order dated 08.5.2014 of the Ld. CIT(A)-I, New Delhi relevant to assessment year 2010-11.

2.

In this case the Notice was sent to the Assessee for hearing by Regd. AD Post for today i.e. 15.06.2016 at the address mentioned in Form No. 36 vide Column No. 10, but the same was returned back with the remarks that premises was found locked.

3.

On 15.06.2016, neither the assessee nor its authorised representative attended the hearing and also not filed any application for adjournment and also no fresh address has been given by the Assessee and hence, I am of the view that no useful purpose would be served to serve the notice again and again to the assessee on the same address. In view of above, 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), I treat this appeal as unadmitted and dismiss the same. I would 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. Order pronounced in the Open Court on 15-06-2016.

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