What did the Tribunal hold?

The Tribunal upheld the CIT(A)'s order as there was no material to controvert its findings. The appeal was dismissed due to the assessee's lack of prosecution.

The assessee filed an appeal against the CIT(A)'s order for AY 2010-11. Despite repeated notices, the assessee failed to appear or seek adjournment for the hearings.

What were the issues?

Whether the appeal can be dismissed for non-prosecution by the assessee when no adverse material is presented by the revenue.

Rama Newsprint and Papers Limited… vs ACIT | ITAT Mumbai 2021

Income Tax Appellate Tribunal, MUMBAI BENCH “D”, MUMBAI

Before: SHRI VIKAS AWASTHY & SHRI AMARJIT SINGH.

For Respondent: Shri Pankaj Kumar ,Sr.AR-CIT

Assessee by : None Revenue by : Shri Pankaj Kumar ,Sr.AR-CIT सुनवाई की तारीख/ : 09/12/2021 Date of Hearing घोषणा की तारीख / : 09/12/2021 Date of Pronouncement आदेश/ ORDER PER VIKAS AWASTHY, JM:

This appeal by the assessee is directed against the order of Commissioner of Income Tax(Appeals)-8 Mumbai [ in short ‘the CIT(A)’] dated 17/04/2018 for the Assessment Year 2010-11.

(A.Y.2010-11) 2. A perusal of the appeal file shows that this appeal was filed in July 2018. The appeal was listed for hearing for the first time on 04/09/2019. The notice was issued to the assessee/appellant through RPAD on the address mentioned in Form-36. Thereafter, repeated notices were sent to the assessee through RPAD on the address furnished by the assessee. Despite repeated notices none appeared to represent the assessee nor any letter seeking adjournment on any of the dates of hearing was ever received. It seems that the assessee is not keen to prosecute the appeal, hence, this appeal is taken up for hearing with the assistance of ld. Departmental Representative and the material available on record.

Shri Pankaj Kumar representing the Department vehemently defended the impugned order and prayed for dismissing the appeal.

We have heard the submissions made by ld. Departmental Representative and have examined the orders of authorities below. In the absence of any material controverting the findings of First Appellate Authority, we see no reason to interfere with the impugned order. Hence, the impugned order is upheld and appeal by the assessee is dismissed.

In the result, appeal by the assessee is dismissed.

Order pronounced in the open Court on Thursday the 9th day of December, 2021.

RAMA NEWSPRINT AND PAPERS LIMITED (NOW KNOWN AS SHREE RAMA NEWPRINT LTE),MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 3(3, MUMBAI

What did the Tribunal hold?

What were the facts?

What were the issues?

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