Sewa Poly Clinic & Diagnostic Centre, ... vs Assessee
- CitationITA No. No.3836/Del/2013
Ratio decidendi
The rule this decision rests on
The Tribunal may dismiss an appeal in limine where the assessee, having been given notice of hearing by registered post, fails to appear on more than one listed date and has filed no adjournment application, the Tribunal inferring from these facts that the assessee is not interested in prosecuting the appeal.
Written by Miss Lucy from the judgment below, not taken from a headnote.
Judgment
As delivered
This appeal by the assessee for the assessment year 2006- 07 is directed against the order of learned CIT(A), Bareilly dated 12th April, 2013.
2. At the time of hearing none appeared on behalf of the assessee-appellant. On an earlier occasion also, i.e., on 14.08.2014, none appeared on behalf of the assessee. The notice of hearing was sent by registered post to the assessee. The assessee has also not filed any adjournment application before us. In these facts, we are of the view that the assessee is not interested in pursuing its appeal filed before the Tribunal, 2 ITA-3836/Del/2013
which is accordingly dismissed in limine. 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 4th March, 2015.
Sd/- Sd/- (T.S. KAPOOR) KAPOOR) (G.C. (G.C. GUPTA) GUPTA) ACCOUNTANT MEMBER VICE PRESIDENT PRESIDENT
VK.
Copy forwarded to: -
1. Appellant : M/s Sewa Poly Clinic & Diagnostic Centre,
Topkhana Road, Rampur (UP).
2. Respondent : Income Tax Officer II, Rampur.
3. CIT
4. CIT(A)
5. DR, ITAT
Assistant Registrar
This page reproduces a public judgment and a summary of it. It is research material, not legal advice, and it is no substitute for advice from an advocate on your own facts.
Research this judgment with Miss Lucy
Ask what it holds, what has followed it, and what it means for your matter — in plain English, with the citations.
Try Miss Lucy free