SHRI RADHEY SHYAM JAISWAL,SITAPUR vs. INCOME TAX OFFICER, SITAPUR

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ITA 4/LKW/2018Status: DisposedITAT Lucknow29 April 2019AY 2014-152 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 since the assessee did not appear for the hearing and no adjournment was sought, the appeal was liable to be dismissed for non-prosecution. The assessee can seek revival by showing sufficient cause for non-appearance.

What were the facts?

The assessee filed an appeal for Assessment Year 2014-15 against the order of the CIT(A). Proper notice of hearing was sent to the assessee via RPAD.

What were the issues?

Whether an appeal can be dismissed for non-prosecution when the assessee fails to appear for the hearing.

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, LUCKNOW BENCH “B”, LUCKNOW

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

For Respondent: Shri C.K. Singh, DR
Hearing: 25/04/2019Pronounced: 03/05/2019

PER: A.D. JAIN, VICE PRESIDENT:

This is assessee’s appeal for Assessment Year 2014-15 against the order of the ld. CIT(A), Bareilly dated 24.10.2017. 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 ITA No. 04/Lkw/2018

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. 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), we

dismiss the appeal filed by the assessee for non prosecution. The

assessee may, however, get it revived by showing sufficient cause for

non-appearance.

4.

In the result, the appeal filed by the assessee is dismissed.

Order pronounced in the open court on 03/05/2019.

Sd/- Sd/- (T.S. Kapoor) (A.D. Jain) Accountant Member Vice President

Aks – Dtd. 03/05/2019 Copy of order forwarded to: (1) The appellant (2) The respondent (3) Commissioner (4) CIT(A) (5) Departmental Representative (6) Guard File By order Assistant Registrar

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