MY BOX TECHNOLOGIES PVT. LTD.,NEW DELHI vs. DCIT, CIRCLE- 17(1), NEW DELHI

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ITA 6262/DEL/2018Status: DisposedITAT Delhi22 April 2019AY 2014-153 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 observed that the assessee was not interested in pursuing the appeal due to non-appearance and unserved notice. Therefore, the appeal was dismissed.

What were the facts?

The assessee's appeal was listed for hearing, but neither the assessee nor their representative appeared. The notice of hearing was returned unserved, suggesting a lack of interest in pursuing the appeal.

What were the issues?

The primary issue was the non-prosecution of the appeal by the assessee.

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 ‘SMC’, NEW DELHI

Before: SH. N. K. BILLAIYA

Hearing: 22/04/2019Pronounced: 22/04/2019

This appeal by the assessee is preferred against the order of the CIT(A)-6, Delhi Ghaziabad dated 23.07.2018 pertaining to A. Y. 2014-15.

2.

None put in appearance on behalf of the assessee when the appeal was called for hearing today i.e. 22.04.2019 nor any request for adjournment was filed. The notice of hearing sent through Registered AD post returned back unserved. This gives an impression that the assessee is not interested in pursuing the appeal filed. We, therefore, have no option but to dismiss the appeal preferred by the assessee, placing reliance on the ratio of decisions in the following cases :-

1.

CIT Vs. Multiplan (India) Pvt. Ltd. 38 ITD 320 (Del); 2. Late Tukoji Rao Holkar Vs. CWT (1996) 223 ITR 480 (MP)

3.

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

Order pronounced in the open court on 22.04.2019.

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