OKARA AGRO INDUSTRIES LTD.,NEW DELHI vs. ACIT, NEW DELHI

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ITA 1745/DEL/2012Status: DisposedITAT Delhi29 September 2015AY 1996-972 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 the absence of representation. 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 1996-97. At the time of hearing, no one appeared on behalf of the assessee, and no adjournment request was made.

What were the issues?

The primary issue was the non-appearance of the assessee before the tribunal, leading to the dismissal of the appeal 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: ‘E’ NEW DELHI

Before: SMT DIVA SINGH & SH.INTURI RAMA RAO

Hearing: 29.09.2015Pronounced: 29.09.2015

ORDER This is an appeal filed by the assessee assailing the correctness of the order dated 31.03.2000 of CIT(A)-VIII, New Delhi pertaining to 1996-97 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. In the second round also, the position remained the same. Neither any one 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. 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.-1745/Del/2012

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