Net4 India Ltd., New Delhi vs Assessee
- CitationITA No. No.880/Del/2013
Ratio decidendi
The rule this decision rests on
The Tribunal may dismiss an appeal in limine where neither the assessee nor any representative appears on the date of hearing, following an earlier non-appearance on a prior listing, and no adjournment application has been filed; in such circumstances the assessee is taken to be not interested in pursuing the appeal.
Written by Miss Lucy from the judgment below, not taken from a headnote.
Judgment
As delivered
M/s Net4 India Limited, Vs. Assistant Commissioner of AB- AB-11, Community Centre, Income Tax, Safdarjung Enclave, Circle- Circle-13(1), New Delhi - 110 029. New Delhi. PAN : AAACT0291M.
(Appellant) (Respondent)
Appellant by : None. Respondent by : Shri P. Dam Kanunjha, Sr.DR.
Date of hearing : 24.03.2015 Date of pronouncement : 01.04.2015
ORDER
PER G.C. GUPTA, GUPTA, VP :
This appeal by the assessee for the assessment year 2008- 09 is directed against the order of learned CIT(A)-XVI, New Delhi dated 19th December, 2012.
2. At the time of hearing, neither anybody appeared on behalf of the assessee-appellant nor any adjournment application has been filed before us. On the earlier occasion on 7th January, 2015 also, nobody attended on behalf of the assessee nor any application for adjournment was filed by it. The notice of hearing was served by registered post. In these facts, we are of the view that the assessee is not interested in pursuing its appeal filed before the Tribunal, which is accordingly dismissed in limine.
2 ITA-880/Del/2013
While taking this view, we derive support from the decision of Delhi Bench of ITAT in the case of CIT vs. Multiplan India (P.) Ltd.
- [1991] 38 ITD 320 (Delhi).
3. In the result, the appeal filed by the assessee is dismissed in limine.
Decision pronounced in the open Court on 1st April, 2015.
Sd/- Sd/- (N.K. SAINI) SAINI) (G.C. (G.C. GUPTA) GUPTA) ACCOUNTANT MEMBER VICE PRESIDENT
VK.
Copy forwarded to: -
1. Appellant : M/s Net4 India Limited, AB-
AB-11, Community Centre, Safdarjung Enclave, New Delhi - 110 029.
2. Respondent : Assistant Commissioner of Income Tax, Circle-
Circle-13(1), New Delhi.
3. CIT
4. CIT(A)
5. DR, ITAT
Assistant Registrar
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