What did the Tribunal hold?

The Tribunal, after perusing the case records and considering the orders of the authorities below, found no error in the CIT(A)'s findings. The Tribunal decided to proceed exparte.

The assessee's appeal was filed against the CIT(A)'s order for AY 2014-15. The assessee failed to appear before the CIT(A) and subsequently before the ITAT, despite multiple notices.

What were the issues?

The primary issue was the assessee's non-appearance before the appellate authorities, leading to an exparte decision.

Buddhan Singh, Ghaziabad vs ITO | ITAT Delhi 2022

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

Before: SH. N. K. BILLAIYA & SH. ANUBHAV SHARMA

Hearing: 08/08/2022Pronounced: 08/08/2022

This appeal by the assessee is preferred against the order of the CIT(A), Ghaziabad dated 06.02.2018 pertaining to A.Y.2014- 15.

The grievance of the assessee read as under :-

This appeal was first listed for hearing on 07.04.2021 and thereafter on several occasions none appeared on behalf of the assessee inspite several notices, therefore, we decided to proceed exparte.

The DR was heard at length. Case records carefully perused.

We have given a thoughtful consideration to the orders of the authorities below. We have also carefully considered the findings of the CIT(A). A perusal of the order of the CIT(A) show that even before the CIT(A) the assessee did not care to attend the proceedings which prompted the CIT(A) to proceed exparte. The relevant findings of the CIT(A) were considered, we could not find any error or infirmity in the findings of the CIT(A) which calls for any interference.

In the result, the appeal of the assessee is accordingly dismissed.

Decision announced in the open court on 08.08.2012.

BUDDHAN SINGH,GHAZIABAD vs. ITO, WARD-1(5), GHAZIABAD

What did the Tribunal hold?

What were the facts?

What were the issues?

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