M/S DHINGRA MULTIMEDIA PVT. LTD.,NEW DELHI vs. ITO, NEW DELHI

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ITA 2657/DEL/2016Status: DisposedITAT Delhi12 April 2019AY 2006-073 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 that the assessee did not appear for the hearing and had not filed any request for adjournment, despite due notice. Therefore, the Tribunal concluded that the assessee was not interested in pursuing the appeal.

What were the facts?

The assessee's appeal was filed against the order of the CIT(A) for the assessment year 2006-07. The assessee sought an adjournment on a previous hearing date.

What were the issues?

The primary issue was the non-appearance of the assessee before the Tribunal for the hearing of their appeal.

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 ‘F’ BENCH,

Before: SHRI N.K. BILLAIYA, & SHRI K.N. CHARY

Hearing: 09.04.2019Pronounced: 12.04.2019

PER N.K. BILLAIYA, ACCOUNTANT MEMBER,

1.

This appeal by the assessee is preferred against the order of the Commissioner of Income Tax [Appeals] – 3 dated 08.02.2016 pertaining to assessment year 2006-07.

2.

On the earlier date of hearing on 14.02.2019, the assessee sought adjournment and on request of the assessee, the appeal was adjourned to 09.04.2019, i.e. today.

3. However, none put in appearance on behalf of the assessee when the appeal was called for hearing today i.e. 10.04.2019, nor any request for adjournment was filed. The notice of hearing was duly served on the assessee through Registered AD post. 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 filed by the assessee in is dismissed.

The order is pronounced in the open court on 12.04.2019.

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