M/S. CREW B.O.S. PRODUCTS LTD.,NEW DELHI vs. DCIT, FARIDABAD

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ITA 377/DEL/2014Status: DisposedITAT Delhi11 January 2016AY 2005-062 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 presumed the assessee was not serious in pursuing the appeal due to non-representation and unserved notice. Consequently, the appeal was dismissed in limine.

What were the facts?

The assessee filed an appeal against the CIT(A) order for AY 2007-08. No one appeared on behalf of the assessee during the hearing, and the notice sent to the assessee was returned unserved.

What were the issues?

Whether the appeal should be dismissed due to the assessee's non-representation and failure to pursue the appeal.

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: ‘B’ NEW DELHI

Before: SMT DIVA SINGH & SH.O.P.KANT

For Respondent: Ms. Rakhi Vimal, Sr.DR
Hearing: 05.01.2016Pronounced: 06.01.2016

ORDER

PER DIVA SINGH, JM

1.

The present appeal has been filed by the assessee assailing the correctness of the order dated 12.11.2013 of CIT(A), Faridabad pertaining to 2007-08 assessment year on various grounds.

2.

However, at the time of hearing, no one was present on behalf of the assessee. The appeal was passed over. In the second round also, the position remained the same. The record shows that notice for the date of hearing has been sent to the assessee on 26.11.2015 at the address mentioned in Column No.10 which is returned unserved. Accordingly, in the peculiar facts and circumstances of the present case, it can be safely presumed that the assessee is not serious in pursuing the present appeal. Accordingly in the absence of any representation or petition seeking time, the only alternative left is to dismiss the appeal of the assessee in limine. Support is drawn from the order of the I.T.A .No.-343/Del/2014 Tribunals in Commissioner of 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; and the assessee is in a position to address the delay then the assessee if so advised would be at liberty to pray for a recall of this order and decision on merit. 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 06th of January, 2016.

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