ITO (E), DELHI vs. M/S. EVANGELICAL FELLOWSHIP OF INDIA, NEW DELHI

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ITA 1619/DEL/2015Status: DisposedITAT Delhi30 November 2015AY 2010-112 pages

In favour of the assessee: the Revenue's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal, in the absence of the assessee and following precedents, decided to dismiss the appeal in limine as not admitted due to non-prosecution. The assessee may seek recall if valid reasons for non-appearance are provided.

What were the facts?

The assessee filed an appeal against the CIT(A) order for AY 2002-03. On the date of hearing, neither the assessee nor their representative appeared, nor was an adjournment application filed.

What were the issues?

The primary issue was the non-prosecution of the appeal by the assessee, leading to its dismissal without adjudication on merits.

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. 29.10.2013 of Ld.CIT(A)-IX, New Delhi for Assessment Year 2002-03. 2. On the date of hearing i.e. on 26.11.2015, 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 Ashis Mohanty, 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 30th November,2015. Sd/- Sd/- (C.M.GARG) (J.SUDHAKAR REDDY) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: the 30th November, 2015 *manga Copy of the Order forwarded to: 1. Appellant; 2.Respondent; 3.CIT; 4.CIT(A); 5.DR; 6.Guard File By Order

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