M/S. HOUSING & URBAN DEVELOPMENT CORPORATION LTD.,NEW DELHI vs. DCIT, NEW DELHI

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ITA 1165/DEL/2014Status: DisposedITAT Delhi19 January 2016AY 2004-052 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 the assessee's lack of interest in prosecuting the appeals. Following established legal precedents, the Tribunal decided to dismiss both appeals for non-prosecution.

What were the facts?

The assessee filed appeals against the orders of the CIT(A) for assessment years 2004-05 and 2005-06. Despite receiving notices, neither the assessee nor its representatives appeared for the hearings.

What were the issues?

Whether the appeals should be dismissed due to the assessee's failure to appear and prosecute the case. The applicability of rules regarding non-prosecution of appeals.

Which sections of the Income-tax Act were involved?

Rule 19(2) of Income-tax (Appellate Tribunal) Rules, 1963

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(2)Show list

Detected automatically from the text. Citations are also linked where they appear in the judgment. The count shows how many other judgments on BharatTax rely on the same authority.

Income Tax Appellate Tribunal, DELHI BENCH: ‘C’: NEW DELHI

Before: SH. I.C. SUDHIR & SH. O.P. KANT

For Respondent: DR )
Hearing: 14.01.2016Pronounced: 19.01.2016

Appellant by None Respondent by Sh. A.K. Saroha, CIT (DR ) Date of hearing 14.01.2016 Date of pronouncement 19.01.2016 ORDER PER BENCH:

These appeals by the assessees are directed against the respective orders of ld. Commissioner of Income Tax (Appeals), New Delhi, dated 20.12.2013 & 31.12.2013 in relation to the assessment years 2004-05 and 2005-06 respectively.

2.

Notice of hearing was issued to the assessee on the address given by the assessees in Form No. 36, Column no.

10.

However, in spite of the same, neither the assessees or its Authorized Representatives appeared to prosecute the matter in dispute, nor filed any application for adjournment.

2 &1166/Del/2014, Housing & Urban Development Corporation Ltd.

2. It seems that the assessees are not interested in prosecuting the appeals and therefore, we are of the view that no useful purpose would be served by issuing notice again and again to the assessees on the same address. Considering these facts and keeping in view the provisions of Rule 19(2) of Income-tax (Appellate Tribunal) Rules, 1963 as were considered in the case of Multi Plan India which is reported in 38 ITD 320 (Del.) and also in view of the decision of the Hon’ble High Court of Madhya Pradesh in the case of Estate of Late Tukojirao Holkar Vs CWT reported in 223 ITR 480 (MP), we dismiss both the appeals in limine for non-prosecution. The assessees, if so advised, shall be free to move this Tribunal praying for recalling of the order and explaining the reasons for non-compliance, if any, and if the bench is so satisfied on the reasons, then this order may be recalled.

3.

In the result, both the appeals filed by assessees are dismissed. The decision is pronounced in the open court on 19th January, 2016.

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