SHER SINGH YADAV,UDHAM SINGH NAGAR vs. ITO, WARD-1(5), UDHAM SINGH NAGAR

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ITA 5587/DEL/2018Status: DisposedITAT Delhi14 February 2019AY 2009-103 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 appeared to be no longer interested in prosecuting the appeal due to non-appearance. Following established precedents, the appeal was dismissed as un-admitted.

What were the facts?

The assessee filed an appeal before the ITAT against an order of the CIT(A). The appeal was adjourned once at the request of the assessee's counsel. On the subsequent hearing date, no one appeared on behalf of the assessee.

What were the issues?

The primary issue was whether the appeal should be dismissed due to the assessee's non-appearance and lack of prosecution.

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(3)Show list

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Income Tax Appellate Tribunal, DELHI BENCHES “SMC” : DELHI

Before: SHRI BHAVNESH SAINI

Hearing: 14.02.2019Pronounced: 14.02.2019

For Assessee : -None- For Revenue : Shri S.L. Anuragi, Sr. D.R. Date of Hearing : 14.02.2019 Date of Pronouncement : 14.02.2019 ORDER PER BHAVNESH SAINI, J.M. This appeal by Assessee has been directed against the Order of the Ld. CIT(A), Haldwani, Dated 30.05.2018, for the A.Y. 2009-2010.

2.

On the last date of hearing, the appeal was adjourned on the request of Counsel for assessee. However, at the time of hearing of the appeal, none appeared on behalf of the assessee. It, therefore, appears that assessee is no more interested in prosecuting the appeal. Therefore, the 2 ITA.No.5587/Del./2018 Shri Sher Singh Yadav, Rudrapur.

appeal of the assessee is liable to be dismissed as un- admitted.

3.

In view of the above and having regard to Rule 19(2) of Income Tax Appellate Tribunal Rules and following various decisions of Delhi Bench of the Tribunal including that of Multiplan India Ltd., 38 ITD 320 (Del.); Hon’ble Madhya Pradesh High Court decision in the case of Estate of Late Tukojirao Holkar vs. CWT 223 ITR 480 (MP), and also the decision of Hon'ble Supreme Court in the case of CIT vs. B. Bhattachargee & Another (118 ITR 461 at page 477-478) wherein their Lordships held that “the appeal does not mean, mere filing of the memo of appeal but effectively pursuing the same”. In view of the above, respectfully following the aforecited decisions, we dismiss the appeal of the assessee as un-admitted.

4.

In the result, appeal of the Assessee dismissed.

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