RAJ KUMAR SABHARWAL,NEW DELHI vs. ACIT, NEW DELHI

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ITA 1399/DEL/2016Status: DisposedITAT Delhi20 February 2019AY 2012-133 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 was duly served notice but failed to appear, indicating a lack of interest in pursuing the appeal. Therefore, the appeal was dismissed.

What were the facts?

The assessee filed an appeal against the order of the CIT(A) for AY 2012-13. The assessee did not appear for the hearing and did not file any adjournment request.

What were the issues?

Whether the appeal should be dismissed due to the assessee's non-appearance and lack of interest in pursuing the matter.

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 ‘B’, NEW DELHI

Before: SH. N. K. BILLAIYA & MS. SUCHITRA KAMBLE

For Respondent: Ms. Ashima Neb, Sr. DR
Hearing: 20/02/2019Pronounced: 20/02/2019

This appeal by the assessee is preferred against the order of the CIT(A)-18, New Delhi dated 04.01.2016 pertaining to A. Y. 2012-13.

2.

None put in appearance on behalf of the assessee when the appeal was called for hearing today i.e. 20.02.2019 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 is filed by the assessee is dismissed.

Order pronounced in the open court on 20.02.2019.

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