SHARVAN KHANNA,NOIDA vs. ACIT, CENTRAL CIRCLE-19, NEW DELHI

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ITA 7672/DEL/2018Status: DisposedITAT Delhi17 December 2019AY 2011-123 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 noted the absence of the assessee and the lack of grounds of appeal. Consequently, the Tribunal found it difficult to adjudicate the appeal without the assessee's cooperation.

What were the facts?

The assessee filed an appeal against the CIT(A)'s order for AY 2011-12. The appeal was listed for hearing on multiple dates, but the assessee neither appeared nor filed any grounds of appeal.

What were the issues?

Whether the appeal can be decided in the absence of the appellant and without the grounds of appeal being filed.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 147

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH: ‘SMC’: NEW DELHI

Hearing: 05.12.2019Pronounced: 17.12.2019

आदेश / ORDER आदेश आदेश आदेश SUSHMA CHOWLA, JM: The present appeal filed by assessee is against the order of CIT(A)-27, New Delhi, dated 06.09.2018 relating to Assessment Year 2011-12 under section 143(3) r.w.s. 147 of the Income Tax Act, 1961 (in short ‘the Act’).

आयकर अपील सं. / ITA No:-7672/Del/2018

2.

When the matter was called for hearing, none appeared on behalf of the assessee nor any application was moved for adjournment.

3.

On the perusal of the record, we find that the appeal was fixed for hearing on 28.8.2019 and 05.12.2019. For both the dates, the notice was sent through RPAD. However, there is no compliance to the notices of hearing. It further transpires that the assessee in the memo of appeal had mentioned that the grounds of appeal are as per sheet attached however, no such grounds of appeal have been filed. In the absence of the grounds of appeal, it is difficult to decide the present appeal since the assessee is also not cooperating and putting in an appearance before the Tribunal. The appeal of the assessee is thus, dismissed in limine.

4.

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

Order pronounced in the open court on 17th day of December, 2019.

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