V KUMAR ESTATE PVT. LTD.,DELHI vs. ITO, WARD- 26(1), NEW DELHI

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ITA 5264/DEL/2018Status: DisposedITAT Delhi19 February 2019AY 2014-152 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's conduct indicated a lack of interest in prosecuting the appeal. Therefore, following established precedents, the appeal was dismissed.

What were the facts?

The assessee filed an appeal before the ITAT. The appeal was listed for hearing multiple times. On the scheduled date of hearing, the assessee failed to appear and did not file any adjournment request.

What were the issues?

Whether an appeal should be dismissed for want of prosecution when the appellant fails to appear for hearings.

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: Shri S.L. Anuragi, Sr. DR
Hearing: 19.02.2019Pronounced: 19.02.2019

ORDER This appeal by the assessee is directed against the order dated 9th May, 2018 of the CIT(A)-9, New Delhi, relating to Assessment Year 2014-15.

This appeal was fixed for hearing on 16th January, 2019 and due to non- 2. appearance on behalf of the assessee, fresh notice was issued through RPAD fixing the case for hearing on 19th February. However, when the name of the assessee was called, none appeared on behalf of the assessee nor any petition seeking adjournment of the case was filed. This type of conduct on the part of the assessee shows that it is not interested in prosecuting the appeal field by it. Therefore, following the decisions mentioned below, the appeal filed by the assessee is dismissed for want of prosecution:-

1. 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.).

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