What did the Tribunal hold?

The Tribunal, following established precedents, decided to dismiss the appeal in limine as not admitted due to the assessee's non-appearance. The order clarified that the matter could be recalled if the assessee provides satisfactory reasons for non-appearance.

The assessee filed an appeal against the CIT(A)'s order for AY 1996-97. On the date of hearing, no one appeared on behalf of the assessee, and no adjournment application was received.

What were the issues?

The primary issue was the non-prosecution of the appeal by the assessee due to their absence on the hearing date.

M/S Sap Finance Pvt. Ltd., New… vs ITO | ITAT Delhi 2015

Income Tax Appellate Tribunal, DELHI BENCH ‘G’, NEW DELHI

ORDER PER J.SUDHAKAR REDDY, ACCOUNTANT MEMBER This is an appeal filed by the assessee against the order dt. 14.02.2013 of Ld.CIT(A)-X, New Delhi for Assessment Year 1996-97.

On the date of hearing i.e. on 07th September,2015, none appeared on behalf of the assessee nor any adjournment application was received despite issual of notice by RPAD. Hence it is presumed that the assessee is not interested in prosecuting the appeal.

Following the decisions in the case of CIT vs. Multiplan India P.Ltd. 38 ITD, 320 (Delhi), and the decision of the Hon’ble Bombay High Court in the case of M/s Chemipol vs. UOI and others in Central Excise Appeal No. 62/2009 judgement dt. 17th September,2009, I consider it a fit case for dismissing the appeals in limine, as not admitted. It is to clarify that subsequently, if the assessee explains the reasons for non- appearance and if the Bench is so satisfied, the matter may be recalled for the purpose of adjudication of the appeal. 4. In the result, the appeal by the assessee stands dismissed for non-prosecution. Order pronounced in the Open Court on 09th October,2015.

M/S SAP FINANCE PVT. LTD.,NEW DELHI vs. ITO, NEW DELHI

What did the Tribunal hold?

What were the facts?

What were the issues?

Recent GST High Court judgments