M/S. KALRAJAN FINVEST AND LEASING PVT. LTD.,NEW DELHI vs. DCIT, NEW DELHI
In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.
What did the Tribunal hold?
The Tribunal, following precedent cases, decided to dismiss the appeal in limine as not admitted due to the assessee's non-prosecution. The assessee may request a recall if they provide satisfactory reasons for non-appearance.
What were the facts?
The assessee filed an appeal against the CIT(A)'s order for AY 2004-05. On the date of hearing, neither the assessee nor their representative appeared, and no adjournment request was received.
What were the issues?
The primary issue was the assessee's failure to appear and prosecute their appeal before the Tribunal.
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCH ‘D’, NEW DELHI
PER J.SUDHAKAR REDDY, A.M. This is an appeal filed by the assessee against the order dt. 28.2.2013 of Ld.CIT(A)-VI, New Delhi for Assessment Year 2004-05. 2. On the date of hearing i.e. on 18.11.2015, none appeared on behalf of the assessee nor any adjournment application was received despite issual of notice by RPAD. Hence it is presumed that the assessee is not interested in prosecuting the appeal. Heard Shri Rishpal Bedi, Ld.Sr.D.R. on behalf of the Revenue. 3. Following the decisions in the case of CIT vs. Multiplan India P.Ltd. 38 ITD, 320 (Delhi), and the decision of the Hon’ble Bombay High Court in the case of M/s Chemipol vs. UOI and others in Central Excise Appeal No. 62/2009 judgement dt. 17th September,2009, we consider it a fit case for dismissing the appeals in limine, as not admitted. It is to clarify that subsequently, if the assessee explains the reasons for non-appearance and if the Bench is so satisfied, the matter may be recalled for the purpose of adjudication of the appeal. 4. In the result, the appeal by the assessee stands dismissed for non- prosecution. Order pronounced in the Open Court on 04th December,2015.
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