M/S COMPUTER SYSTEM & MANAGEMENT CONSULTANTS P. LTD.,NEW DELHI vs. ITO, NEW DELHI

PDF · subscribers
ITA 5314/DEL/2013Status: DisposedITAT Delhi24 September 2015AY 2010-112 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 dismissed the appeal in limine due to the assessee's lack of seriousness in pursuing the appeal, evidenced by repeated adjournments and uncured defects. The assessee can, however, pray for a recall if reasonable cause for non-representation is shown and defects are cured.

What were the facts?

The assessee filed an appeal against the CIT(A)'s order. The appeal had been adjourned multiple times at the assessee's request, and defects pointed out by the registry remained uncured. An adjournment was again sought without a proper Power of Attorney.

What were the issues?

Whether the appeal should be dismissed due to the assessee's failure to prosecute the appeal diligently and cure defects.

AI-generated summary — verify with the full judgment below

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

Before: SMT. DIVA SINGH & SH.O.P.KANT

Hearing: 24.09.2015Pronounced: 24.09.2015

ORDER

PER DIVA SINGH, JM

1.

The present appeal has been filed by the assessee assailing the correctness of the order dated 22.07.2013 of CIT(A)-VI, New Delhi pertaining to 2010-11 assessment year on various grounds.

2.

However, at the time of hearing, an adjournment was moved on behalf of Mr. Ravi Gupta, Adv. seeking time. The record shows that no Power of Attorney has been issued in favour of the said Ld. AR. The counsel appearing in support of the petition stated that Power of Attorney has not been executed in Mr. Ravi Gupta’s name and would be filed within a few days. A perusal of the record shows that the appeal first came up for hearing on 13.03.2014 on which occasion it was adjourned as the assessee was not present. Thereafter the appeal came up for hearing on 11.08.2014; 29.12.2014; 29.01.2015 & 13.05.2015 and on each of these occasions it was adjourned on the request of the assessee. It is further seen that the defect pointed out by the Registry on I.T.A .No.-5314/Del/2013

Recent GST High Court judgments

Search GST case law →