M/S. U.P. GOVT. EMPLOYEES WELFARE CORPORATION,LUCKNOW vs. DEPUTY COMMISSIONER OF INCOME TAX,RANGE-2, LUCKNOW

ITA 407/LKW/2018Status: DisposedITAT Lucknow25 October 2019AY 2014-152 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the assessee appeared to be not interested in prosecuting the appeal. Therefore, the appeal was liable to be dismissed for non-prosecution.

What were the facts?

The assessee's appeal for Assessment Year 2014-15 was listed for hearing. The assessee neither appeared nor filed an adjournment application. Proper notice was sent to the assessee.

What were the issues?

The primary issue was whether the appeal should be dismissed due to the assessee's non-appearance and lack of prosecution.

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Cases cited in this judgment(4)Show list

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Income Tax Appellate Tribunal, LUCKNOW BENCH “A”, LUCKNOW

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

For Respondent: Shri Amit Nigam, DR
Hearing: 24/10/2019Pronounced: 25/10/2019

PER: T.S. KAPOOR, A.M.:

This is assessee’s appeal for Assessment Year 2014-15 against the order of the ld. CIT(A)-I, Lucknow dated 15.03.2018. 2. When this appeal was called out for hearing, none appeared on behalf of the assessee, nor any application for adjournment has been filed. We find that the proper notice of hearing had been sent RPAD to the assessee, which has not returned unserved. Under these circumstances, it appears that the assessee is not interested in prosecuting the appeal any further. As such, we hold that the appeal is 2 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.)

3.

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