SHRI BHUPINDERJIT SINGH SAWHNEY,NEW DELHI vs. ITO, NEW DELHI

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ITA 3573/DEL/2015Status: DisposedITAT Delhi31 January 2019AY 2010-112 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 consistent non-appearance indicated a lack of interest in prosecuting the appeal. Consequently, the appeal was dismissed for want of prosecution.

What were the facts?

The assessee filed an appeal before the ITAT for Assessment Year 2010-11. The appeal was listed for hearing multiple times, and on the scheduled date, neither the assessee nor their representative appeared.

What were the issues?

Whether the appeal should be dismissed due to the assessee's failure to appear and prosecute the case.

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 : A : NEW DELHI

Before: SHRI R.K. PANDA & SHRI K. NARASIMHA CHARY

For Respondent: Smt. Rinku Singh, Sr. DR
Hearing: 31.01.2019Pronounced: 31.01.2019

BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND SHRI K. NARASIMHA CHARY, JUDICIAL MEMBER Assessment Year: 2010-11 Bhupinderjit Singh Sawhney, Vs. ITO, C/o Prem Amar & Company, CAs, Ward-26(2), 69, DDA Flats, Jwala Heri, New Delhi. Paschim Vihar, New Delhi. PAN: AAXPS2112A (Appellant) (Respondent) Assessee by : None Revenue by : Smt. Rinku Singh, Sr. DR Date of Hearing : 31.01.2019 Date of Pronouncement : 31.01.2019 ORDER

PER R.K. PANDA, AM:

1.

This appeal by the assessee is directed against the order dated 20th March, 2015 of the CIT(A)-15, New Delhi, relating to Assessment Year 2010-11.

2.

This appeal was being fixed for hearing on a number of times and was last fixed on 31st October, 2018. Since none appeared on behalf of the assessee on that date, therefore, notice was issued fixing the date of hearing for today i.e., on 31.01.2019. However, none appeared on behalf of the assessee when the name of the assessee was called. 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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