M/S. PASHUPATI TEXTILES & PRINTS PVT. LTD.,MEERUT vs. DCIT, MEERUT

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ITA 1483/DEL/2014Status: DisposedITAT Delhi03 June 2016AY 2006-072 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 prosecuting the appeal. Therefore, the appeal was dismissed in limine.

What were the facts?

The assessee filed an appeal against the CIT(A)'s order. Notice for the hearing was sent to the assessee, but neither the assessee nor their representative attended the hearing and no adjournment was filed.

What were the issues?

Whether the appeal should be dismissed due to the assessee's non-appearance and lack of communication for the hearing.

Which sections of the Income-tax Act were involved?

Order V Rule 19A

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 BENCHES : “F” NEW DELHI

Before: SHRI H.S. SIDHU & SHRI PRASHANT MAHARISHI

For Respondent: Shri Sharvan Gotru, Sr. DR
Hearing: 6.4Pronounced: 3.6.2016

PER PRASHANT MAHARISHI, ACCOUNTANT MEMBER This is an appeal filed by the assessee against the order of Ld. CIT(A) Meerut vide order dated 10.12.2013 pertaining to assessment year 2006-07.

2.

In this case notice was sent to the assesse for hearing by Regd. AD Post for 6.4.2016 at the address mentioned in Form No. 36 vide Colmun No. 10.

3.

On 6.4.2016, neither the assess nor its authorised representative attended the hearing and also not filed any adjournment . It is thus inferred that the assessee is not interested in prosecution of appeal.

4.

Considering the facts and keeping in view the provisions of Order V Rule 19A of the Income-tax Appellate Tribunal Rules, as were considered in the cases of CIT vs. Multiplan (India) Pvt. Ltd., 38 ITD 320 (Del); and Late Tukoji Rao Holkar, 223 ITR 480 (MP), we dismiss this appeal filed by the assessee. The assessee, if so advised, shall be free to move this Tribunal praying for recalling of this order and explaining the reasons for non-compliance etc. and if the Bench is so satisfied about the reasons etc., then this order shall be recalled.

5.

In the result appeal of the assessee is dismissed in limine. This decision was pronounced in the Open Court on 3rd June, 2016 Sd/- Sd/- (H.S. SIDHU) (PRASHANT MAHARISHI) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: the 3rd June, 2016 ‘veena’ Copy of the Order forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR By order AR Registrar

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