M/S. VISHESH OVERSEAS,NEW DELHI vs. ACIT, NEW DELHI

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ITA 3704/DEL/2014Status: DisposedITAT Delhi14 June 2016AY 2008-092 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 inferred that the assessee was not interested in pursuing the appeal. Following established rules and judicial precedents, the Tribunal treated the appeal as unadmitted and dismissed it without adjudicating on the merits.

What were the facts?

The assessee's appeal was scheduled for hearing. The assessee's authorized representative initially requested an adjournment, which was granted. However, on the rescheduled date, neither the assessee nor their representative appeared, nor was any adjournment request filed.

What were the issues?

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

AI-generated summary — verify with the full judgment below

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Before: SHRI H.S. SIDHU

Date of Hearing : 14-06-2016 Date of Order : 14-06-2016

O R D E R PER H.S. SIDHU, JM

This appeal is filed by the Assessee is directed against the Order dated 13.2.2014 of the Ld. CIT(A)-XXII, New Delhi relevant to assessment year 2008-09. 2. In this case the Notice was sent to the Assessee for hearing by Regd. AD Post for 13.06.2016 at the address mentioned in Form No. 36 vide Column No. 10. On this date, Sh. Amit Sharma, Ld. Authorised Representative appeared and made a written request to adjourn the case for 14.6.2016. Accordingly, the case was adjourned for 14.6.2016.

3.

On 14.06.2016, 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), 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 14-06-2016.

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