SH. VIVEK TYAGI,GHAZIABAD vs. ITO, GHAZIABAD

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ITA 4062/DEL/2016Status: DisposedITAT Delhi13 May 2019AY 2008-092 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 assessee neither attended the hearing nor filed any adjournment request. Therefore, the Tribunal inferred that the assessee was not interested in prosecuting the appeal.

What were the facts?

The assessee filed an appeal against the CIT(Appeals) order for AY 2008-09. Notice was sent to the assessee for the hearing date of 13.05.2019.

What were the issues?

Whether the appeal should be dismissed in limine due to the assessee's non-appearance and lack of adjournment request.

Which sections of the Income-tax Act were involved?

Order V Rule 19A of the Income-tax Appellate Tribunal Rules

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(2)Show list

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Income Tax Appellate Tribunal, DELHI BENCH “G”: NEW DELHI

Before: SHRI AMIT SHUKLA & SHRI L.P. SAHU

For Respondent: Shri F.R. Meena, Sr. DR
Hearing: 13/05/2019

This is an appeal filed by the assessee against the order of Ld. CIT(Appeals)- Ghaziabad vide order dated 30.03.2016 pertaining to assessment year 2008-09.

2.

In this case notice was sent to the assessee for hearing by Regd. AD Post for 13.05.2019 at the address mentioned in Form No. 36 vide Colmun No. 10.

3.

On 13.5.2019, neither the assessee nor its authorised representative attended the hearing and also not filed any adjournment . It is thus inferred that the assessee is not interested in prosecution of appeal.

4.

Considering the facts and keeping in view the provisions of Order V Rule 19A of the Income-tax Appellate Tribunal Rules, as were considered in the cases of CIT vs. Multiplan (India) Pvt. Ltd., 38 ITD 320 (Del); and Late Tukoji Rao Holkar, 223 ITR 480 (MP), we dismiss this appeal filed by the assessee. The assessee, if so advised, shall be free to move this Tribunal praying for recalling of this order and explaining the reasons for non-compliance etc. and if the Bench is so satisfied about the reasons etc., then this order shall be recalled.

5.

In the result appeal of the assessee is dismissed in limine.

This decision was pronounced in the Open Court on 13th May, 2019.

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