NEELAM SIKKA,NEW DELHI vs. ITO, WARD-67(3), NEW DELHI

PDF · subscribers
ITA 5757/DEL/2018Status: DisposedITAT Delhi27 March 2019AY 2011-122 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's conduct indicated a lack of interest in prosecuting the appeal. Consequently, the appeal was dismissed for want of prosecution.

What were the facts?

The assessee's appeal was scheduled for hearing, but the notice sent by registered post was returned with the remark 'left'. The assessee did not inform the Tribunal of any change of address.

What were the issues?

Whether the appeal should be dismissed for want of prosecution due to the assessee's failure to appear or provide a new address.

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(3)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: SHRI R.K. PANDA

For Respondent: Ms Rakhi Vimal, Sr. DR
Hearing: 14.03.2019Pronounced: 27.03.2019

BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER Assessment Year: 2011-12 Neelam Sikka, Vs. ITO, F-167/8, SBI Officers Flats, Ward-67(3), Rajouri Garden, New Delhi. New Delhi. PAN: ALXPS7375L (Appellant) (Respondent) Assessee by : None Revenue by : Ms Rakhi Vimal, Sr. DR Date of Hearing : 14.03.2019 Date of Pronouncement : 27.03.2019 ORDER

This appeal by the assessee is directed against the order dated 28th June, 2018 of the CIT(A)-21, New Delhi, relating to Assessment Year 2011-12.

2.

The notice issued by the Registry through RPAD was returned by the Postal Authorities with the remark ‘left.’ The assessee has not intimated the Tribunal regarding the changed address, if any. This type of conduct on the part of the assessee shows that she is not interested in prosecuting the appeal field by her. Therefore, following the decisions mentioned below, the appeal filed by the assessee is dismissed for want of prosecution:-

1.

CIT vs. B.N. Bhattachargee & Anr., 118 ITR 461.

2. Estate of late Tukojirao Holkar vs. CWT, 223 ITR 480 (M.P.). 3. Commissioner of Income-tax vs. Multiplan India (P.) Ltd, 38 ITD 320 (Del.).

3.

However, if the assessee, through proper application, satisfies the Bench for such non-appearance, the Tribunal may, at its discretion, recall this order.

4.

In the result, the appeal filed by the assessee is dismissed in limine for want of prosecution. Pronounced in the open court on 27.03.2019.

Recent GST High Court judgments

Search GST case law →