M/S. BALAJI EDUCATIONAL TRUST,NEW DELHI vs. DIT(E), NEW DELHI

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ITA 928/DEL/2014Status: DisposedITAT Delhi12 January 20162 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, in accordance with Rule 19(2) of ITAT Rules and various precedents, treated the appeals as unadmitted due to the non-appearance of the assessee and dismissed them.

What were the facts?

The assessee filed appeals against an order passed by the Director of Income Tax (E). Notices for hearing were sent to the assessee, but neither the assessee nor their representative appeared on the scheduled date.

What were the issues?

Whether the appeals should be dismissed in limine due to the assessee's non-appearance and failure to seek adjournment.

Which sections of the Income-tax Act were involved?

Section 12AA(1)(b),Section 12A

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 “A”, NEW DELHI

Before: SHRI H.S. SIDHU & SHRI J.S. REDDY

Hearing: 12.01.2016

Date of Hearing: 12.01.2016 Date of Order : 12.01.2016 ORDER ORDER ORDER ORDER PER PER H.S. SIDHU : JM PER PER H.S. SIDHU : JM H.S. SIDHU : JM H.S. SIDHU : JM These appeals were filed by the Assessee These appeals were filed by the Assessee are are directed against directed against the the These appeals were filed These appeals were filed by the Assessee by the Assessee are are directed against directed against the the Order dated rder dated 31 31.12.20 2013 passed passed u/s. 12AA(1)(b) r.w.s. 12A of the I.T. u/s. 12AA(1)(b) r.w.s. 12A of the I.T. rder dated rder dated 31 31 20 20 passed passed u/s. 12AA(1)(b) r.w.s. 12A of the I.T. u/s. 12AA(1)(b) r.w.s. 12A of the I.T. Act, 1961, by the Ld. Act, 1961, by the Ld. Director of Income Tax (E), New Delhi Director of Income Tax (E), New Delhi Act, 1961, Act, 1961, by the Ld. by the Ld. Director of Income Tax (E), New Delhi Director of Income Tax (E), New Delhi 2. 2. 2.

2.

In th In these In th In th ese ese case ese case cases the Notice case the Notice the Notices were the Notice ere ere sent to the ere sent to the sent to the Assessee sent to the ssessee ssessee for hearing ssessee for hearing for hearing for hearing by Regd. AD Post for today i.e. by Regd. AD Post for today i.e. 12 by Regd. AD Post for today i.e. by Regd. AD Post for today i.e. 12 12.01.201 12 1.201 1.2016 at the address mentioned in 1.201 at the address mentioned in at the address mentioned in at the address mentioned in Form No. 36 vide Column No. 10 Form No. 36 vide Column No. 10. . . . Form No. 36 vide Column No. 10 Form No. 36 vide Column No. 10 3. 3. 3.

3.

On On On On 12 12.01 12 12 01 01.201 01 .201 .2016, .201 , , , neither neither neither neither the the the the assessee assessee assessee assessee nor nor nor nor its its its its authorised authorised authorised authorised representative attended the hearing and also not filed representative attended the hearing and also not filed any application representative attended the hearing and also not filed representative attended the hearing and also not filed any application any application any application for adjournment for adjournment It is thus inferred that the assessee is not interested in for adjournment for adjournment It is thus inferred that the assessee is not interested in It is thus inferred that the assessee is not interested in It is thus inferred that the assessee is not interested in prosecution of prosecution of its prosecution of prosecution of its its appeal its appeal appeals. appeal . . .

4.

Having regard to Rule 19(2) of ITAT Rules and following various Having regard to Rule 19(2) of ITAT Rules and following various Having regard to Rule 19(2) of ITAT Rules and following various Having regard to Rule 19(2) of ITAT Rules and following various decisions of Delhi Bench of the Tribunal including that of Mult decisions of Delhi Bench of the Tribunal including that of Multiplan India decisions of Delhi Bench of the Tribunal including that of Mult decisions of Delhi Bench of the Tribunal including that of Mult iplan India iplan India iplan India Ltd. : 38 ITD 320 (Delhi) and Hon’ble Madhya Pradesh High Court’s Ltd. : 38 ITD 320 (Delhi) and Hon’ble Madhya Pradesh High Court’s Ltd. : 38 ITD 320 (Delhi) and Hon’ble Madhya Pradesh High Court’s 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), decision in Estate of Late Tukojirao Holkar vs. CWT; 223 ITR 480 (MP), decision in Estate of Late Tukojirao Holkar vs. CWT; 223 ITR 480 (MP), decision in Estate of Late Tukojirao Holkar vs. CWT; 223 ITR 480 (MP), we treat th we treat these we treat th we treat th ese ese appeal ese appeal appeals as unadmitted and dismiss the same. appeal as unadmitted and dismiss the same. as unadmitted and dismiss the same. We may as unadmitted and dismiss the same. We may We may We may like to clarify that subsequently if the assessee explains the reasons for like to clarify that subsequently if the assessee explains the reasons for like to clarify that subsequently if like to clarify that subsequently if the assessee explains the reasons for the assessee explains the reasons for non appearance and if the Bench is so satisfied, the matter may be non appearance and if the Bench is so satisfied, the matter may be non appearance and if the Bench is so satisfied, the matter may be non appearance and if the Bench is so satisfied, the matter may be recalled for the purpose of adjudication of the appeals. recalled for the purpose of adjudication of the appeal recalled for the purpose of adjudication of the appeal recalled for the purpose of adjudication of the appeal

5.

In the In the result, In the In the result, result, both result, both both the A both the A the Appeal the A ppeal ppeals of the assessee ppeal of the assessee of the assessee are of the assessee are are dismissed in are dismissed in dismissed in dismissed in limine. limine. limine. limine.

6.

Order pronounced in the Open Court on Order pronounced in the Open Court on 12 Order pronounced in the Open Court on Order pronounced in the Open Court on 12 12.01 12 01 01.201 01 .201 .2016. . . . .201

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