M/S. CANE DEVELOPMENT COUNCIL,MUZAFFARNAGAR vs. JCIT, MUZAFFARNAGAR

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ITA 1023/DEL/2014Status: DisposedITAT Delhi09 June 2016AY 2007-082 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 any representation from the assessee and presuming a lack of seriousness in pursuing the appeals, decided to dismiss the appeals.

What were the facts?

The assessee filed five appeals before the ITAT challenging the orders of the CIT(A). However, the assessee failed to appear before the Tribunal on multiple hearing dates despite being informed.

What were the issues?

The primary issue was the non-appearance of the assessee before the appellate tribunal for the hearing of their appeals.

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: ‘B’ NEW DELHI

Before: SMT DIVA SINGH & SH.L.P.SAHU

Hearing: 02.05.2016Pronounced: 09.06.2016

Date of Hearing 02.05.2016 Date of Pronouncement 09.06.2016 ORDER PER DIVA SINGH, JM By these five appeals filed by the assessee the correctness of the orders dated 18.10.2013 in to 1025 & 1065/Del/2014 and 28.10.2013 in ITA No.1064/Del/2014 of CIT(A), Muzaffarnagar pertaining to 2007-08 assessment year has been assailed on various grounds.

2.

However, at the time of hearing no one was present on behalf of the assessee. Accordingly the appeals were passed over twice. In the third round also, the position remained the same. The record shows that on the last date of hearing i.e. 14.01.2016 the appeals were adjourned on the written request of the assessee and the order sheet notes “Both parties are informed”. Despite this fact fact, no appearance has been put in on behalf of the assessee right upto the date of passing of this order. In the afore-mentioned peculiar facts and circumstances of the case in the absence of any representation or petition seeking time, it can be safely presumed that the assessee is not serious in pursuing the appeals filed. Accordingly the only alternative left is to dismiss I.T.A .No.-1023 - 1025/Del/2014 & 1064 - 1065/Del/2014 the appeals of the assessee in limine. Support is drawn from the order 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 appeals of the assessee are dismissed. The order is pronounced in the open court on 09 of June, 2016.

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