M/S. IMPROVEMENT TRUST,HISAR vs. ITO (OSD), HISAR

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ITA 3904/DEL/2016Status: DisposedITAT Delhi17 October 2016AY 2012-132 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 relevant rules and judicial precedents, the Tribunal treated the appeal as unadmitted and dismissed it.

What were the facts?

The assessee filed an appeal against the CIT(A) order for AY 2012-13. Notice for the hearing was sent to the assessee's registered address, but neither the assessee nor their representative appeared. No adjournment application was filed.

What were the issues?

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

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

For Respondent: Smt. F.R. Meena, Sr. DR

Date of Hearing : 17-10-2016 Date of Order : 17-10-2016

O R D E R PER H.S. SIDHU, JM This appeal is filed by the Assessee is directed against the Order dated 17.5.2016 of the Ld. CIT(A), Faridabad relevant to assessment year 2012-13.

2.

In this case the Notice was sent to the Assessee for hearing by Regd. AD Post for today i.e. 17.10.2016 at the address mentioned in Form No. 36 vide Column No. 10, but 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, therefore, in my considered opinion, no useful purpose would be served to send the notice again and again on the same address.

3.

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. We 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.

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