CANE DEVELOPMENT COUNCIL, SHAMLI,GORAKHPUR vs. JCIT, MUZAFFARNAGAR

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ITA 6504/DEL/2014Status: DisposedITAT Delhi17 November 2016AY 2011-122 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 presumed the assessee was not serious in pursuing the appeal due to non-appearance. The appeal was dismissed in limine.

What were the facts?

The assessee filed an appeal against the CIT(A)'s order for AY 2011-12. Despite being served notice, the assessee failed to appear for the hearing on multiple occasions.

What were the issues?

Whether the appeal should be dismissed for non-prosecution when the assessee fails to appear despite notice.

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: ‘SMC-I’ NEW DELHI

Before: SMT DIVA SINGH

Hearing: 20.10.2016Pronounced: 17.11.2016

ORDER The present appeal has been filed by the assessee assailing the correctness of the order dated 01.08.2014 of the CIT(A), Muzaffarnagar pertaining to 2011-12 AY on various grounds.

2.

However at the time of hearing, no one was present on behalf of the assessee. The appeal was passed over. Even in the second round, the position remained the same. The record shows that on the last occasion i.e. 31.08.2016, the assessee was not present and notice for the specific date of hearing was given on 26.10.2016 which had been sent on 05.09.2016 to the address of the assessee indicated in Column No.10. It has not come back unserved. Accordingly in the peculiar facts and circumstances of the case where despite notice the assessee chooses not to be present or represented, it can be safely presumed that the assessee is not serious in pursuing the appeal filed. Accordingly, the appeal of the assessee is dismissed 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 appeal of the assessee is dismissed in limine. The order is pronounced in the open court on 17th of November, 2016.

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