RATNASHRI COMMUNICATION PVT. LTD.,NEW DELHI vs. ITO, WARD- 21(1), NEW DELHI

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ITA 2865/DEL/2018Status: DisposedITAT Delhi29 January 2019AY 2009-102 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 appeared to be not interested in pursuing the appeal. Consequently, the appeal was dismissed in limine.

What were the facts?

The assessee's appeal was listed for hearing twice. On both occasions, no one appeared on behalf of the assessee, and no request for adjournment was made.

What were the issues?

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

Which sections of the Income-tax Act were involved?

Order V Rule 19A of the Income-tax Appellate Tribunal Rules

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(2)Show list

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Income Tax Appellate Tribunal, DELHI BENCH “SMC”: NEW DELHI

Before: SHRI AMIT SHUKLA

For Respondent: Shri S.L. Anuragi, Sr. DR
Hearing: 29/01/2019

The aforesaid appeal has been filed by the assessee against the order of Ld. CIT(Appeals)7, New Delhi vide order dated 21.02.2018 pertaining to assessment year 2009-10. 2. The appeal was fixed for hearing on 13.11.2018 but on the fixed date, none appeared on behalf of the assessee, therefore, the hearing was adjourned to 29.1.2019 and both parties were informed. Today on 29.1.2019, no one was present on behalf of the assessee nor any request for adjournment was placed before the Bench.

3.

It appears that the assessee is not interested in the prosecution of appeal. Considering the facts and keeping in view the provisions of Order V Rule 19A of the Income-tax Appellate Tribunal Rules, as were considered in the cases of CIT vs. Multiplan (India) Pvt. Ltd., 38 ITD 320 (Del); and Late Tukoji Rao Holkar, 223 ITR 480 (MP), I dismiss this appeal filed by the assessee. The assessee, if so advised, shall be free to move this Tribunal praying for recalling of this order and explaining the reasons for non-compliance etc. and if the Bench is so satisfied about the reasons etc., then this order shall be recalled.

4.

In the result appeal of the assessee is dismissed in limine. Order pronounced in the open court on 29th January, 2019.

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