SH. CHANDER JAIN,NEW DELHI vs. ACIT, NEW DELHI

PDF · subscribers
ITA 745/DEL/2014Status: DisposedITAT Delhi09 June 2016AY 2009-102 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 rejected the adjournment request due to the assessee's lack of seriousness in pursuing the appeal. The assessee was given liberty to pray for recall of the order if they could demonstrate corrective steps to cure the defect.

What were the facts?

The assessee filed an appeal against the CIT(A) order. At the time of hearing, the assessee sought an adjournment to obtain documents and file a paper book. The appeal fee defect pointed out by the registry remained uncured.

What were the issues?

Whether the appeal should be dismissed due to non-curation of defects and lack of seriousness in prosecution by the assessee.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH: ‘B’ NEW DELHI

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

Hearing: 03.05.2016Pronounced: 09.06.2016

PER SMT. DIVA SINGH, JUDICIAL MEMBER

1.

The present appeal has filed by the assessee assailing the correctness of the order dated 26.09.2013 of CIT(A)-XXVIII, New Delhi pertaining to 2009-10 assessment year on various grounds.

2.

However, at the time of hearing, an adjournment petition was moved by the assessee seeking time to obtain documents and file a Paper Book. The Ld.AR was required to respond why the appeal should not be dismissed as the defect pointed out by the Registry on 01.09.2014 in regard to the appeal fee remains not cured. The record shows that the appeal has came up for hearing on 13.01.2016 on which it was adjourned on the assessee’s request.

3.

In the absence of any response, the adjournment request was rejected as non- correction of the defect till date may be on the ground that the assessee is not serious

I.T.A .No.-745/Del/2014 in pursuing the appeal filed. However, we hasten to add that in the eventuality the assessee is serious in pursuing the appeal. The assessee, if so advised may pray for recall of the order by demonstrating that corrective steps for curing the defect are taken. In such an eventuality, the assessee would be at liberty to pray for a recall of this order. The Co-ordinate Bench considering the petition if so moved, if so satisfied that the defects have been cured may recall this order. The said order was pronounced in the open Court in the presence of the parties.

4.

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

The order is pronounced in the open court on 09 of June, 2016.

Recent GST High Court judgments

Search GST case law →