ANITA TOMAR,REWARI vs. ITO, WARD-1(1), GHAZIABAD

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ITA 6374/DEL/2018Status: DisposedITAT Delhi22 April 2019AY 2009-103 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 absence of the assessee and the unserved notice. Relying on previous judicial pronouncements, the Tribunal concluded that the assessee was not interested in prosecuting the appeal.

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 due to their absence and unserved notice.

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(2)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 ‘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), Ghaziabad dated 31.08.2018 pertaining to A. Y. 2009-10.

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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