M/S. BODHI PROPERTIES PRIVATE LIMITED,NEW DELHI vs. ACIT, NEW DELHI

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ITA 2714/DEL/2014Status: DisposedITAT Delhi29 March 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 observed that the assessee was not serious in pursuing the appeal due to continuous non-representation. Therefore, the appeal was dismissed in limine.

What were the facts?

The assessee filed an appeal against the CIT(A) order for AY 2006-07. Despite notices being sent, no one appeared on behalf of the assessee during the hearing.

What were the issues?

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

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: ‘SMC’ NEW DELHI

Before: SMT DIVA SINGH & SH.PRASHANT MAHARISHI

Hearing: 17.03.2016Pronounced: 29.03.2016

Date of Hearing 17.03.2016 Date of Pronouncement 29.03.2016 ORDER

PER DIVA SINGH, JM

1.

The present appeal has been filed by the assessee assailing the correctness of the order dated 25.03.2014 of CIT(A)-II, New Delhi pertaining to 2006-07 assessment year. No one was present at the time of hearing on behalf of the assessee, the 2. appeal was passed over twice. In the third round also the position remained the same. The record shows that notice of the date of hearing has been issued to the assessee on 03.09.2015. The notice has been sent to the address indicated by the assessee in column No. 10 in its memo of appeal filed, the same has not returned unserved. In the afore-mentioned peculiar facts and circumstances of the case in the absence of any representation or petition seeking time, it can be safely presumed that the assessee is not serious in pursuing the appeal. Accordingly the only alternative left is to dismiss the appeal of the assessee in limine. Support is drawn from the order of the Tribunals in Commissioner of I.T.A .No.-2714/Del/2014 Income-Tax vs. Multi Plan India (P) Ltd.; 38 ITD 320 (Del) and Estate of Late Tukojirao Holkar vs. CWT: 223 ITR 480 (M.P).

3.

Before parting it is appropriate to add that in case the assessee is able to show that there was a reasonable cause for non-representation on the date of hearing, it would be at liberty if so advised to pray for a recall of this order. The said order was pronounced on the date of hearing itself in the open Court.

4.

In the result, the appeal of the assessee is dismissed. The order is pronounced in the open court on 29th of March, 2016.

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