SHRI SANDEEP CHONA,NEW DELHI vs. ITO, NEW DELHI

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ITA 1266/DEL/2016Status: DisposedITAT Delhi05 February 2019AY 2006-072 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 tribunal dismissed the appeal for want of prosecution.

What were the facts?

The assessee filed an appeal before the Income Tax Appellate Tribunal (ITAT) for the assessment year 2006-07. Despite proper service of notice, the assessee did not appear before the tribunal and did not file any adjournment petition.

What were the issues?

Whether an appeal should be dismissed for want of prosecution when the assessee fails to appear before the tribunal despite proper notice.

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 : F : NEW DELHI

Before: SHRI R.K. PANDA & MS SUCHITRA KAMBLE

For Respondent: Shri Surender Pal, Sr. DR
Hearing: 05.02.2019Pronounced: 05.02.2019

BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER Assessment Year: 2006-07 Sandeep Chona, Vs. ITO, 9/54, Basement Vikram Vihar, Ward-33(4), Lajpat Nagar IV, New Delhi. New Delhi. PAN: AEVPC3102N (Appellant) (Respondent) Assessee by : None Revenue by : Shri Surender Pal, Sr. DR Date of Hearing : 05.02.2019 Date of Pronouncement : 05.02.2019 ORDER

PER R.K. PANDA, AM:

1.

This appeal by the assessee is directed against the order dated 29th October, 2015 of the CIT(A)-17, New Delhi, relating to Assessment Year 2006-07.

2.

Despite service of notice, none appeared on behalf of the assessee. No petition seeking adjournment of the case was filed. This type of conduct on the part of the assessee shows that he is not interested in prosecuting the appeal field by him.

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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