M/S INTERGLOBE INTERNATIONAL (P) LTD,FARIDABAD vs. INCOME TAX OFFICER, FARIDABAD

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ITA 1316/DEL/2015Status: DisposedITAT Delhi03 November 2015AY 2004-052 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 repeated non-appearances and the time-barred nature of the appeal. Consequently, the appeal was dismissed without going into the merits.

What were the facts?

The assessee filed an appeal against the CIT(A)'s order for the assessment year 2004-05. The assessee failed to appear for the hearing on multiple occasions, and the appeal was also found to be time-barred.

What were the issues?

The primary issue was the assessee's failure to prosecute the appeal effectively, leading to its dismissal in limine.

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: 03.11.2015Pronounced: 03.11.2015

ORDER The present appeal has been filed by the assessee assailing the correctness of the order dated 30.12.2014 of CIT(A), Faridabad pertaining to 2004-05 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 twice. Despite that the position remained the same. The record shows that on two earlier occasions, adjournment has been moved on behalf of the assessee which request was accepted on 30.07.2015 & 06.10.2015. 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.-1316/Del/2015

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