SH. SATISH KUMAR GUPTA,NEW DELHI vs. ACIT, NEW DELHI

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ITA 318/DEL/2014Status: DisposedITAT Delhi30 October 2015AY 2009-102 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 the lack of representation. Consequently, the appeal was dismissed in limine.

What were the facts?

The assessee filed an appeal before the ITAT, but no one appeared on their behalf during the hearing. The assessee had previously filed adjournment petitions, but no Power of Attorney was on record for the Authorized Representative seeking time.

What were the issues?

The primary issue was the non-appearance of the assessee or their representative before the Tribunal for the hearing of the appeal.

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(2)Show list

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Income Tax Appellate Tribunal, DELHI BENCH: ‘SMC’ NEW DELHI

Before: SMT DIVA SINGH

Hearing: 10.09.2015

Date of Hearing 10.09.2015 Date of Pronouncement 30 .10.2015 ORDER The present appeal has been filed by the assessee assailing the correctness of the order dated 20.11.2013 of CIT(A)-IX, New Delhi pertaining to 2009-10 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. The record shows that on behalf of the assessee, an adjournment petition has been moved on 15.07.2015 and again on 18.08.2015 on both the dates, the appeal was adjourned. The next date of hearing as per record has been noted on behalf of the petition seeking time, it is also seen that there is no Power of Attorney on record on behalf of the Ld.AR seeking time. In these peculiar facts and circumstances, it can be safely presumed that the assessee is not serious in pursuing the present appeal. 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).

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