DRISHTEE FOUNDATION,NOIDA vs. ITO, NEW DELHI

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ITA 4620/DEL/2016Status: DisposedITAT Delhi24 April 2019AY 2010-113 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 was not interested in prosecuting the appeal. Therefore, the appeal was dismissed for want of prosecution.

What were the facts?

The assessee, Drishtee Foundation, filed an appeal against an order of the CIT(A). Notices were sent to the assessee for multiple hearing dates, but they failed to appear or request an adjournment.

What were the issues?

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

AI-generated summary — verify with the full judgment below

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

Before: SHRI R.K.PANDA & SHRI KULDIP SINGH

For Respondent: Ms. Ashima Neb, Sr. DR
Hearing: 16.04.2019

ASSESSEE BY : None REVENUE BY : Ms. Ashima Neb, Sr. DR Date of Hearing : 16.04.2019 Date of Order : 24.04.2019

O R D E R PER KULDIP SINGH, JUDICIAL MEMBER :

The appellant, Drishtee Foundation, (hereinafter referred to as ‘the assessee’) by filing the present appeal, sought to set aside the impugned order dated 13.06.2016 passed by Ld. CIT(A)-36, New Delhi qua the assessment year 2010-11.

2.

In the aforesaid appeal, notice was sent through RPAD to the assessee for hearing on 13/03/2019 and the case was adjourned to 16/04/2019. Notice was again issued to the assessee for the next date of hearing i.e. 16/04/2019, and the case was adjourned. But the appellant has not preferred to put in his appearance himself or through his authorized representative nor sent any request for adjournment. So, it is apparent on record that the appellant is not interested in prosecution of the present appeal.

3.

Keeping in view the legal position that mere issuance of notice does not amount to admission of appeal and this issue has been squarely decided by Hon’ble ITAT in the case of CIT vs. Multiplan (India) Pvt. Ltd. 38 ITD 320 (Del.), the present appeal is hereby dismissed for want of prosecution with liberty to the assessee to file an application to recall the order subject to demonstrate that he was prevented by sufficient cause from putting his appearance at the time of hearing.

4.

In view of above, appeal filed by assessee is dismissed as unadmitted for want of prosecution. Order pronounced in open court on this 24th day of April, 2019.

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