M/S SAMEER SALES PVT. LTD.,NEW DELHI vs. DCIT, NEW DELHI

PDF · subscribers
ITA 5376/DEL/2013Status: DisposedITAT Delhi17 November 2015AY 2008-092 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 observed that the assessee was not interested in prosecuting the appeal. Therefore, the appeal was dismissed in limine.

What were the facts?

The assessee's appeal for assessment year 2008-09 was listed for hearing multiple times. On each occasion, neither the assessee nor their representative appeared, nor was there any request for adjournment, except for one instance where an adjournment was granted.

What were the issues?

The primary issue was whether the appeal should be dismissed due to the assessee's non-appearance and apparent lack of interest in pursuing the case.

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(1)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, IN THE INCOME TAX APPELLATE TRIBUNAL

Before: SHRI G.D. AGRAWALG.D. AGRAWAL & AND BEFORE SHRI G.D. AGRAWALG.D. AGRAWAL & AND SHRI ABY T. VARKEY SHRI ABY T. VARKEYSHRI ABY T. VARKEY SHRI ABY T. VARKEY

For Respondent: Smt. Sunita Kejriwal, CIT-DR
Hearing: 05.11.2015Pronounced: 17.11.2015

PER G.D. AGRAWAL, VP PER G.D. AGRAWAL, VP :- PER G.D. AGRAWAL, VP PER G.D. AGRAWAL, VP This appeal by the assessee for the assessment year 2008-09 is directed against the order of learned CIT(A)-X, New Delhi dated 22nd July, 2013.

2.

At the time of hearing before us, neither anybody appeared on behalf of the assessee nor there was any request for adjournment. The notice of hearing was duly sent to the assessee well in advance by registered post which has not come back unserved and is deemed to have been served. On 1st April, 2014 also when the case was listed for hearing, nobody attended on behalf of the assessee. On the last occasion also i.e. on 31st December, 2014, the matter was adjourned at the written request of the assessee.

2 ITA-5376/Del/2013

3.

In view of the above, we are of the opinion that the assessee is not interested in prosecuting this appeal. While taking this view, we derive support from the decision of Delhi Bench of ITAT in the case of CIT vs. Multiplan India (P.) Ltd. – [1991] 38 ITD 320 (Delhi). Accordingly, we dismiss the assessee’s appeal in limine.

4.

In the result, the appeal filed by the assessee is dismissed in limine. Decision pronounced in the open Court on 17.11.2015.

Latest GST High Court judgments

Search GST case law →