DINESH KUMAR PROP.,KARNAL vs. PR. CIT, KARNAL

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ITA 3762/DEL/2016Status: DisposedITAT Delhi26 March 2019AY 2012-132 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 prosecuting the appeal. Therefore, in accordance with the relevant rules and precedents, the appeal was dismissed.

What were the facts?

The assessee filed an appeal against the order of the CIT(Appeals). Despite the hearing being intimated, neither the assessee nor their representative appeared before the tribunal. No request for adjournment was received.

What were the issues?

The primary issue was the non-appearance of the assessee and their lack of interest in pursuing the appeal.

Which sections of the Income-tax Act were involved?

Order V Rule 19A of the Income-tax Appellate Tribunal Rules

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 “B”: NEW DELHI

Before: SHRI AMIT SHUKLA & SHRI L.P. SAHU

For Respondent: Ms. Nidhi Srivastava, CIT, DR
Hearing: 26/03/2019

This is an appeal filed by the assessee against the order of Ld. CIT(Appeals)-IV, Kanpur vide order dated 31.03.2016 pertaining to assessment year 2008-09. 2. However, at the time of hearing no one was present on behalf of the assessee. The appeal was passed over. Despite the same, in the third round also no one was present.

3.

A perusal of the record shows that the date of hearing was intimated to the assessee. Despite the same neither anyone was present nor any request for adjournment was received. From the above it is evident that the assessee is not interested in the prosecution of appeal.

4.

Considering the facts and keeping in view the provisions of Order V Rule 19A of the Income-tax Appellate Tribunal Rules, as were considered in the cases of CIT vs. Multiplan (India) Pvt. Ltd., 38 ITD 320 (Del); and Late Tukoji Rao Holkar, 223 ITR 480 (MP), we dismiss this appeal filed by the assessee. The assessee, if so advised, shall be free to move this Tribunal praying for recalling of this order and explaining the reasons for non-compliance etc. and if the Bench is so satisfied about the reasons etc., then this order shall be recalled. 5. In the result appeal of the assessee is dismissed in limine. Order pronounced in the open court on 26th March, 2019.

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