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2014 (6) TMI 323 - AT - Income TaxAdmissibility of appeal as per Rule 19 of the ITAT Rules, 1963 - Held that - Following CIT vs Multiplan (India) Pvt. Ltd. 1991 (5) TMI 120 - ITAT DELHI-D - issuance of notice under Rule 19 itself does not make the appeal admissible - Non-attendance makes the appeal defective and the assessee has to correct the same by giving proper address - the appeals are to be held as unadmitted with a liberty to assessee to move appropriate application and explaining the reasons for its non-appearance if so advised and pray for a recall of the order and adjudication on merits Decided against Assessee.
Issues:
Admissibility of appeal for hearing before ITAT Delhi. Analysis: The appeal before the ITAT Delhi was filed by the assessee against the order of CIT(A)-II New Delhi pertaining to the assessment year 2009-10. However, during the scheduled hearing, no one appeared on behalf of the assessee, despite prior notice and adjournment granted at the written request of the assessee's counsel. The ITAT Rules, 1963, specifically Rule 19, outline the conditions for the admissibility of an appeal for hearing. The rule mandates that mere issuance of a notice does not automatically mean that the appeal has been admitted for hearing. The ITAT referred to the case of CIT Vs. Multiplan (India) Pvt. Ltd. where it was emphasized that non-attendance by the appellant renders the appeal defective. The Tribunal clarified that the issuance of a notice under Rule 19 does not by itself make the appeal admissible. It was highlighted that the appellant must provide a proper explanation for their non-appearance to rectify the defect in the appeal. Following the precedent set in the Multiplan (India) Pvt. Ltd. case, the ITAT deemed the appeal unadmitted, granting the assessee the opportunity to submit an application explaining the absence on the scheduled date. Ultimately, the ITAT concluded that since the appeal was technically dismissed as unadmitted due to the non-appearance of the assessee, in accordance with the principles laid down in the Multiplan (India) Pvt. Ltd. case. The order was pronounced in open court on 27-05-2014.
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