M/S. PRETTY EXPORTS PVT. LTD.,NEW DELHI vs. ITO, NEW DELHI

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ITA 3942/DEL/2015Status: DisposedITAT Delhi02 August 2016AY 2004-053 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 interested in prosecuting the appeal due to non-appearance and failure to rectify defects. The appeal was dismissed as not maintainable.

What were the facts?

The assessee's appeal for assessment year 2004-05 was fixed for hearing. Despite receiving notice, the assessee neither appeared nor sought an adjournment. The appeal was also found to be defective with no steps taken to rectify the issues.

What were the issues?

The primary issue was the maintainability of the appeal due to the assessee's non-appearance and the defective nature of the appeal.

AI-generated summary — verify with the full judgment below

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Income Tax Appellate Tribunal, DELHI BENCHES : SMC-I : NEW DELHI

Before: SHRI R.S. SYAL

For Respondent: Shri S.K. Jain, Sr. DR
Hearing: 02.08.2016Pronounced: 02.08.2016

ORDER This appeal by the assessee arises out of the order passed by the CIT(A) on 26.12.2013 in relation to the assessment year 2004-05.

2.

This appeal was fixed for hearing on 02.08.2016. However, despite notice, none appeared on behalf of the assessee nor has it moved any application for adjournment. It is, therefore, presumed that the assessee is not interested in prosecuting its appeal. Accordingly, by applying the ratio laid down by the ITAT Delhi Bench in the case of CIT Vs. Multiplan India (P.) Ltd. [(1991) 38 ITD 320], I dismiss this appeal filed by the Appellant-assessee as not maintainable. It is further noticed that the instant appeal is defective. The defect memo issued by the Registry has remained unresponded inasmuch as the assessee has not taken any steps to rectify the defects intimated.

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