M/S. MINEBRAIN SOLUTIONS PVT. LTD.,NEW DELHI vs. ITO, NEW DELHI

PDF · subscribers
ITA 3470/DEL/2014Status: DisposedITAT Delhi24 September 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 observed that the assessee was not serious in pursuing the appeal due to non-representation. Therefore, the appeal was dismissed in limine.

What were the facts?

The assessee filed an appeal against the order of the CIT(A). At the time of hearing, no one appeared on behalf of the assessee, nor was any request for adjournment filed. The notice of hearing was duly served.

What were the issues?

Whether the appeal should be dismissed in limine due to the assessee's non-representation and lack of adjournment request.

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: 24.09.2015Pronounced: 24.09.2015

ORDER The present appeal has been filed by the assessee assailing the correctness of the order dated 31.03.2014 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. 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. The record shows that notice for the specific date of hearing had been sent to the assessee on 08.09.2015 at the address given in Column No.-10 in the memo of appeal filed by the assessee which has not returned unserved. Accordingly, in the peculiar facts and circumstances of the present case where neither the assessee is represented nor any adjournment has been placed before the Bench, it can be safely presumed that the assessee is not serious in pursuing the present appeals. 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

I.T.A .No.-3470/Del/2014

Latest GST High Court judgments

Search GST case law →