M/S. D.D. SALES CORPORATION,NEW DELHI vs. ACIT, NEW DELHI

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ITA 4567/DEL/2014Status: DisposedITAT Delhi04 November 2015AY 2002-032 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 that the assessee was not serious in pursuing the appeal due to non-representation. The appeal was also found to be time-barred without any explanation for the delay.

What were the facts?

The assessee filed an appeal against the CIT(A)'s order for the assessment year 2002-03. However, no one appeared on behalf of the assessee during the hearing, and no request for adjournment was made.

What were the issues?

The primary issue was the non-prosecution of the appeal by the assessee and the appeal being time-barred.

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: ‘SMC-I’ NEW DELHI

Before: SMT DIVA SINGH

Hearing: 04.11.2015Pronounced: 04.11.2015

Date of Hearing 04.11.2015 Date of Pronouncement 04.11.2015 ORDER The present appeal has been filed by the assessee assailing the correctness of the order dated 23.06.2014 of CIT(A)-XXIII, New Delhi pertaining to 2002-03 assessment year.

2.

However, at the time of hearing, no one was present on behalf of the assessee. The appeal was passed over twice. In the third round also the position remained the same neither the assessee was present nor any request for adjournment has been placed before the Bench. 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. It is even otherwise seen that the appeal is time barred and there is nothing on record to show that it can be explained. 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 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).

I.T.A .No.-4667/Del/2014

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 04th of November, 2015.

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