M/S. OAKLAND BOTTLERS (P) LTD.,NEW DELHI vs. ACIT, NEW DELHI

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ITA 5304/DEL/2012Status: DisposedITAT Delhi01 February 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 inferred that the assessee was not interested in pursuing the appeals. Following relevant rules and judicial precedents, the appeals were treated as un-admitted.

What were the facts?

The assessee filed two appeals against the orders of the CIT(A) for assessment years 2007-08 and 2008-09. The assessee's Authorized Representative did not attend the hearing, nor did they request an adjournment.

What were the issues?

Whether the appeals should be dismissed for non-prosecution due to the assessee's absence and lack of communication.

Which sections of the Income-tax Act were involved?

Rule 19(2) of Income Tax Appellate Tribunal Rules

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: ‘E’ NEW DELHI

Before: SHRI J. SUDHAKAR REDDY & SMT SUCHITRA KAMBLE

Hearing: 01.02.2016Pronounced: 01.02.2016

ORDER PER SUCHITRA KAMBLE, JM

These two appeals are filed by the Assessee against the two separate orders dated 06.08.2012 passed by CIT(A) XXXIII, New Delhi for Assessment Year 2007-08 and 2008-09. Despite informing the hearing date sufficiently on 07.10.2015 to the AR, neither assessee/AR attended nor any application for adjournment has been received. It is thus inferred that the assessee is not interested to prosecute these appeals.

2.

Having regard to Rule 19(2) of Income Tax Appellate Tribunal 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 case of Estate of Late Tukojirao Holkar Vs. CWT [223 ITR 480 (MP)], these appeals are treated as un-admitted and dismissed.

3.

In result, both the appeals of the assessee stands dismissed for non prosecution.

The order is pronounced in the open court on Ist of February, 2016.

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