DEVESH BHATIA,NEW DELHI vs. ADDL. CIT, NEW DELHI

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ITA 3174/DEL/2014Status: DisposedITAT Delhi22 September 2015AY 2007-082 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal presumed that the assessee was not serious in pursuing the appeal due to repeated non-representation. Consequently, the appeal was dismissed in limine.

What were the facts?

The assessee filed an appeal against the order of the CIT(A) for the assessment year 2007-08. The appeal was listed for hearing multiple times, but the assessee remained unrepresented on all occasions.

What were the issues?

The primary issue was the assessee's failure to appear for the hearing of the appeal, leading to a dismissal for non-prosecution.

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: 22.09.2015Pronounced: 22.09.2015

ORDER This is an appeal filed by the assessee assailing the correctness of the order dated 06.02.2014 of CIT(A)-XVI, Delhi pertaining to 2007-08 assessment year on various grounds.

2.

However, at the time of hearing, no one was present on behalf of the assessee. The record shows that the appeal came up for hearing on an earlier date i.e 21.09.2015 on which date also the assessee remained unrepresented. After passing over the appeal twice since even in the third round, the position remained the same as neither the assessee was represented nor any adjournment application has been received. 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.-3174/Del/2014

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