M/S. PRATEEK RESORTS AND BUILDERS PVT. LTD.,NOIDA vs. DCIT, NOIDA

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ITA 2456/DEL/2015Status: DisposedITAT Delhi08 April 2016AY 2007-083 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 noted that neither the assessee nor their representative appeared on the adjourned date of hearing and did not file any adjournment application. Therefore, the Tribunal inferred that the assessee was not interested in prosecuting the appeals.

What were the facts?

The assessee filed appeals against the orders of the CIT(A) for assessment years 2007-08 and 2008-09. The appeals were adjourned to allow the assessee to compile their paper book.

What were the issues?

The primary issue was the non-appearance of the assessee and their authorized representative before the Tribunal on the date of hearing.

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 “F”, NEW DELHI

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

Hearing: 08.04.2016

Date of Hearing: 08.04.2016 Date of Order : 08-04-2016 ORDER PER H.S. SIDHU : JM These appeals are filed by the Assessee are directed against the separate Orders dated 19.2.2015 & 20.2.2015 of the Ld. CIT(A), Meeerut relevant to assessment years 2007-08 & 2008-09 respectively. Since these appeals were pertain to same assessee and therefore, heard together. Hence, these appeals are being disposed of by this common order for the sake of convenience.

2.

Earlier these cases were listed for hearing on 18.12.2015 before the ITAT, New Delhi (Camp at Meerut) and on that date the Counsel of the Assessee, Sh. Ajay Kumar has filed an Application dated 18.12.2015 stating therein that the assessee has filed the Second Appeal against the order of the Ld. CIT(A), Meerut and is in the process of compiling the Paper Book for the present. Accordingly, he requested for a short adjournment. The Bench acceded to the request of the Ld. Counsel of the Assessee and adjourned the case for 08.4.2016 and informed the parties in the Open Court about the next date of hearing i.e. 08.4.2016.

3.

However, on 08.04.2016, neither the assessee nor its authorised representative/Counsel 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 appeals.

4.

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), we treat these appeals as unadmitted and dismiss the same. We may 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 appeals.

5.

In the result, both the Appeals of the assessee are dismissed in limine.

6.

Order pronounced in the Open Court on 08-04-2016.

SD/- SD/-

[PRASHANT MAHARISHI] [H.S. SIDHU] ACCOUNTANT MEMBER JUDICIAL MEMBER “SRBHATNAGAR”

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