M/S. KOHLI INTERCONTINENTAL,NEW DELHI vs. CIT, NEW DELHI
In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.
What did the Tribunal hold?
The Tribunal held that the assessee was not serious in pursuing the appeal due to the lack of action on the defect notice and repeated adjournments. Consequently, the appeal was dismissed in limine.
What were the facts?
The assessee filed an appeal before the ITAT, but failed to act upon a defect notice issued by the registry. The appeal had also been adjourned multiple times at the assessee's request.
What were the issues?
Whether the assessee has diligently pursued the appeal and cured the defects pointed out by the registry.
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCH: ‘SMC-I’ NEW DELHI
Before: SMT DIVA SINGH
Date of Hearing 09.09.2015 Date of Pronouncement 23 .09.2015 ORDER
The present appeal has been filed by the assessee assailing the correctness of the order dated 27.01.2014 of CIT(A)-VI, New Delhi pertaining to 2008-09 assessment year on various grounds. However, at the time of hearing the Ld. AR was required to address why the defect notice issued to the assessee on 16.10.2014 by the Registry has not been acted upon by curing the defect pointed out. The Ld. AR stated that he was not aware that the appeal was defective and an opportunity to cure the same may be provided. The record further shows that the appeal came up for hearing on different dates on which occasions it was largely adjourned on the request of the assessee. In view of the same, in the afore-mentioned peculiar facts and circumstances, I am of the view that the assessee may not be serious in pursuing the appeal as a result thereof the appeal has remained defective. In the result, the appeal of the assessee is dismissed in limine with liberty to the assessee in case it is serious in pursuing the appeal to take appropriate corrective actions. In such an eventuality, the assessee would be at liberty to pray for a recall of this order. The Co-ordinate Bench considering the petition if so moved, if so satisfied that the defects have been cured may recall this order. The said order was pronounced in the open Court in the presence of the parties at the time of hearing.
I.T.A .No.-1818/Del/2014
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