SAMAJOTHAN GRAMODYOG SAMITI,UTTAR PRADESH vs. ITO, MORADABAD
In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.
What did the Tribunal hold?
The Tribunal noted the consistent absence of the assessee and the failure to cure the defect. It was presumed that the assessee was not serious in pursuing the appeal.
What were the facts?
The assessee filed an appeal and a stay application before the ITAT. However, no one appeared on behalf of the assessee during the hearing, and a defect regarding shortage of tribunal fee remained uncured.
What were the issues?
Whether the appeal and stay petition should be dismissed due to the assessee's non-appearance and failure to cure defects.
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCH: ‘SMC 1’ NEW DELHI
Before: SMT DIVA SINGH
Date of Hearing 31.08.2016 Date of Pronouncement 30.09.2016 ORDER PER DIVA SINGH, JM The present appeal alongwith the Stay Application has been filed by the assessee assailing the correctness of the order dated 9th March 2016 by CIT(A) Muradabad. However, at the time of hearing no one present on behalf of the assessee . The appeal was passed over. In the second round also, the position remained the same. Neither any one was present nor request for adjournment has been passed before the Bench. The record shows that the defect in shortage of Tribunal fee pointed out by the Registry remains not cured till date which fact was pointed out by the Registry on 30th May 2016. The appeal came up for hearing on 01.06.2016; 29.06.2016 and 12.07.2016 and on two occasions the assessee remained unrepresented and on 29.06.2016 adjournment was moved. Till date, the defect remains on record. In the absence of any efforts to cure the defect pointed out by the assessee in the afore-mentioned peculiar facts and circumstances it can be safely presumed that the assessee is not serious in pursuing the appeal filed. Respectfully following the appeal of the assessee is dismissed.
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