SAHKARI GANNA VIKAS SAMITI LIMITED,SHAHJAHANPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1, BAREILLY

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ITA 123/LKW/2018Status: DisposedITAT Lucknow08 March 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 assessee appeared to be uninterested in pursuing the appeal. Following established case laws, the appeal was dismissed for non-prosecution.

What were the facts?

The assessee's appeal for Assessment Year 2013-14 was listed for hearing. The assessee neither appeared nor filed an adjournment application. Proper notice of hearing was sent to the assessee.

What were the issues?

Whether the appeal should 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 “A”, LUCKNOW

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

For Respondent: Shri C.K. Singh, DR
Hearing: 06/03/2019Pronounced: 08/03/2019

PER: A.D. JAIN, VICE PRESIDENT:

This is assessee’s appeal for Assessment Year 2013-14 against the order of the ld. CIT(A), Bareilly dated 29.06.2017. 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. 123/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 08/03/2019. Sd/- Sd/- (T.S. Kapoor) (A.D. Jain) Accountant Member Vice President

Aks – Dtd. 08 /03/2019 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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