VIABLE ANALYTICAL TECHNOLOGY PVT. LTD. (NOW MERGED WITH LOCUS INFRASTRUCTURE PVT. LTD.),NEW DELHI vs. ACIT, CENTRAL CIRCLE- 29, NEW DELHI

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ITA 5403/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 was not interested in prosecuting the appeal due to non-appearance. Therefore, the appeal was dismissed in limine.

What were the facts?

The assessee's appeal was listed for hearing, but no one appeared on behalf of the assessee despite the hearing being intimated. The appeal was passed over and no request for adjournment was received.

What were the issues?

The primary issue was the assessee's non-appearance and lack of interest in pursuing the appeal.

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)-30, New Delhi vide order dated 29.05.2018 pertaining to assessment year 2009-10. 2. However, at the time of hearing no one was present on behalf of the assessee. The appeal was passed over. Despite the same, in the third round also no one was present.

3.

A perusal of the record shows that the date of hearing was intimated to the assessee. Despite the same neither anyone was present nor any request for adjournment was received. From the above it is evident that the assessee is not interested in the prosecution of appeal.

4.

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. 5. 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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