CARE INDIA SOLUTIONS FOR SUSTAINABLE DEVELOPMENT,NEW DELHI vs. ITO (EXEMPTIONS), NEW DELHI

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ITA 3277/DEL/2015Status: DisposedITAT Delhi22 January 2019AY 2010-113 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 since the assessee was absent and showed no interest in prosecuting the appeal, it should be dismissed for non-prosecution. This decision was based on precedent where similar circumstances led to the dismissal of an appeal.

What were the facts?

The assessee's appeal was scheduled for hearing, but no representative appeared on their behalf. The assessee had been duly notified of the hearing date.

What were the issues?

Whether an appeal can be dismissed for non-prosecution when the appellant fails to appear for the hearing. The implications of an assessee's absence on the scheduled date of hearing.

Which sections of the Income-tax Act were involved?

Rule 19 of the Appellate Tribunal Rules, 1963

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(1)Show list

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Income Tax Appellate Tribunal, DELHI BENCH: ‘D’ NEW DELHI

Before: SMT. BEENA A PILLAI & SHRI PRASHANT MAHARISHI

For Respondent: Smt. Naina Soin Kapil, Sr. DR
Hearing: 22/01/2019Pronounced: 22/01/2019

ORDER PER SMT. BEENA A PILLAI, J.M. This appeal filed by the Assessee is directed against the Order dated 18/03/2015 of the Ld. CIT(A), New Delhi relevant to assessment year 2010-11.

2.

The assessee has been notified the date of hearing through Registered Post, however, none appeared on behalf of the assessee at the time of hearing of the appeal. It, therefore, appears that assessee is no more interested in prosecuting the appeal. Therefore, appeal of assessee is liable to be dismissed un-admittedly. We find support from the decision in Commissioner of Income-tax vs Multiplan India (P) Ltd.: 38 ITD 320(Del), wherein there was no representation for the appellant in the appeal filed by the Revenue before the Tribunal, on the date of hearing, nor any communication for adjournment was received as to why the appellant had chosen to remain absent on that date. The Tribunal on the basis of inherent powers, treated the appeal filed by the Revenue as un-admitted in view of the provisions of Rule 19 of the Appellate Tribunal Rules, 1963. Respectfully following the said decision, the appeal filed by the assessee is dismissed for non- prosecution.

3.

The assessee, if so desired, shall be free to move before Tribunal praying for recalling the order on explaining reasons for non-compliance etc.

4.

In the result, the appeal of the assessee is dismissed for non- prosecution.

Order pronounced on 22.01.2019.

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