SMT. SUMAN LAKHANI,FARIDABAD vs. ACIT, FARIDABAD

PDF · subscribers
ITA 6954/DEL/2014Status: DisposedITAT Delhi22 May 2019AY 2010-112 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's consistent non-appearance demonstrated a lack of interest in pursuing the appeal. Consequently, the appeal was dismissed for want of prosecution.

What were the facts?

The assessee filed an appeal before the ITAT. The appeal was listed for hearing multiple times, and on the final date, the assessee neither appeared nor filed an adjournment request. This conduct indicated a lack of interest in prosecuting the appeal.

What were the issues?

Whether the appeal should be dismissed for want of prosecution when the assessee fails to appear for hearings despite repeated opportunities.

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(3)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, DELHI BENCH : G : NEW DELHI

Before: SHRI R.K. PANDA & MS SUCHITRA KAMBLE

For Respondent: Shri Sunil Kumar Yadav, Sr. DR
Hearing: 07.05.2019Pronounced: 22.05.2019

BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER Assessment Year: 2010-11 Suman Lakhani, Vs. ACIT, Plot No.265, Sector-24, Circle-II, Faridabad. Faridabad. PAN: AAGPL7939R (Appellant) (Respondent) Assessee by : None Revenue by : Shri Sunil Kumar Yadav, Sr. DR Date of Hearing : 07.05.2019 Date of Pronouncement : 22.05.2019 ORDER

PER R.K. PANDA, AM:

1.

This appeal by the assessee is directed against the order dated 12.11.2014 of the CIT(A)-2, Faridabad, relating to Assessment Year 2010-11.

2.

This appeal was fixed for a number of times and it was last fixed for hearing on 13th March, 2019. Since none appeared on behalf of the assessee, therefore, notice through RPAD was issued fixing the hearing of appeal for 07.05.2019. However, when the name of the assessee was called, none appeared on behalf of the assessee nor any petition seeking adjournment of the case was filed. This type of conduct on the part of the assessee shows that she is not interested in prosecuting the appeal field by her. Therefore, following the decisions mentioned below, the appeal filed by the assessee is dismissed for want of prosecution:-

1. 1. CIT vs. B.N. Bhattachargee & Anr., 118 ITR 461. 2. Estate of late Tukojirao Holkar vs. CWT, 223 ITR 480 (M.P.). 3. Commissioner of Income-tax vs. Multiplan India (P.) Ltd, 38 ITD 320 (Del.).

Latest GST High Court judgments

Search GST case law →