VISHWANATH,SIDDHARTHNAGAR vs. INCOME TAX OFFICER, SIDDHARTHNAGAR

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ITA 281/ALLD/2018Status: DisposedITAT Allahabad20 November 2019AY 2013-142 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The tribunal held that the appeal was liable to be dismissed for non-prosecution as the assessee did not appear for the hearing. The assessee may seek revival by showing sufficient cause for non-appearance.

What were the facts?

The assessee filed an appeal against an order passed under section 263 of the Income Tax Act. The appeal was listed for hearing, but the assessee did not appear despite receiving notice.

What were the issues?

Whether the appeal should be dismissed for non-prosecution due to the assessee's absence during the hearing.

Which sections of the Income-tax Act were involved?

Section 263

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(4)Show list

Detected automatically from the text. Citations are also linked where they appear in the judgment. The count shows how many other judgments on BharatTax rely on the same authority.

Income Tax Appellate Tribunal, ALLAHABAD BENCH, ALLAHABAD

Before: SHRI. A. D. JAIN & SHRI T. S. KAPOOR

For Respondent: Shri A. K. Singh, D.R

PER A. D. JAIN, V.P.: This is assessee’s appeal against the order of the ld. Pr. CIT, Faizabad, dated 29/3/2018, for assessment year 2013-14, passed under section 263 of the Income Tax Act, 1961. 2. This appeal was taken up for hearing on 21/11/2019, but none has appeared on behalf of the assessee, despite issuance of notice through RPAD, which has not returned unserved. Since the assessee did not appear despite having knowledge of the date of hearing, it appears that the assessee is not interested in prosecuting the appeal. As such, we hold that the appeal is liable to be dismissed for non- prosecution. In this regard, we place reliance upon the following case laws:- 1. CIT vs. Multiplan India Ltd., 38 ITD 320 (Del) 2. Estate of Late Tukojirao Holkar vs. CWT, 223 ITR 480 (M.P.)

ITA No.281/ALLD/2018 Page 2 of 2

3.

New Diwan Oil Mills vs. CIT (2008), 296 ITR 495 (P& H) 4. CIT vs. B. N. Bhattachargee and Another, 118 ITR 461(SC)

3.

Respectfully following the view taken in the cases cited (supra), the appeal filed by the assessee is dismissed for non- prosecution. The assessee may, however, get it revived by showing sufficient cause for non-appearance. 4. In the result, appeal of the assessee stands dismissed. Order pronounced in the open Court on 22/11/2019.

Sd/- Sd/- [T. S. KAPOOR] [A. D. JAIN] ACCOUNTANT MEMBER VICE PRESIDENT

DATED:22/11/2019 JJ:2111

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