VANGAURD AUTOMOTIVE LTD.,NEW DELHI vs. ACIT, NEW DELHI

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ITA 763/DEL/2016Status: DisposedITAT Delhi22 May 2019AY 2011-122 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 assessee's consistent non-appearance and lack of interest in prosecuting the appeal. Consequently, the appeal was dismissed for want of prosecution.

What were the facts?

The assessee's appeal was scheduled for hearing multiple times. On each occasion, neither the assessee nor their representative appeared before the tribunal. No adjournment request was filed.

What were the issues?

Whether an appeal should be dismissed for want of prosecution when the appellant fails to appear or provide reasons for non-appearance.

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 Sushil Kumar Yadav, Sr. DR
Hearing: 06.05.2019Pronounced: 22.05.2019

BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER Assessment Year: 2011-12 Vanguard Automotive Ltd., Vs. ACIT, 303, Ashirwad Commercial Complex, Circle-26(1), D-1, Green Park Main, New Delhi. New Delhi. PAN: AADCR1402P (Appellant) (Respondent) Assessee by : None Revenue by : Shri Sushil Kumar Yadav, Sr. DR Date of Hearing : 06.05.2019 Date of Pronouncement : 22.05.2019 ORDER

PER R.K. PANDA, AM:

1.

This appeal by the assessee is directed against the order dated 27.11.2015 passed by the CIT(A)-9, New Delhi, relating to Assessment Year 2011-12.

2.

This appeal was first fixed for hearing on 05.03.2019 and since none appeared on behalf of the assessee on that date, again notice was sent through RPAD fixing the appeal for hearing on 6th May, 2019. However, when the name of the assessee was called, none appeared on behalf of the assessee. No application seeking adjournment was also filed. This type of conduct on the part of the assessee shows that it is not interested in prosecuting the appeal field by it. 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.).

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