MR. SAMIR THUKRAL,NEW DELHI vs. ACIT, NEW DELHI

PDF · subscribers
ITA 3142/DEL/2015Status: DisposedITAT Delhi16 January 2019AY 2011-122 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, noting the absence of the assessee and the lack of communication, dismissed the appeal in limine. The assessee was given the liberty to apply for recalling the order if they could provide satisfactory reasons for non-compliance.

What were the facts?

The assessee filed an appeal before the ITAT. However, no one appeared on behalf of the assessee for the hearing, nor was any request for adjournment received. This indicated a lack of interest in pursuing the appeal.

What were the issues?

The primary issue was the assessee's non-appearance and failure to prosecute their appeal before the Tribunal.

Which sections of the Income-tax Act were involved?

Order V Rule 19A

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(2)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 AMIT SHUKLA & SHRI O.P. KANT

For Respondent: Shri Praveen Kumar, Sr.DR
Hearing: 16/01/2019

PER AMIT SHUKLA, J.M.

This is an appeal filed by the assessee against the order of Ld. CIT(Appeals) 24, New Delhi vide order dated 27.02.2015 pertaining to assessment year 2011-12. 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), we 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 16th January, 2019. (O.P.KANT) (AMIT SHUKLA) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 16/01/2019 Veena

Latest GST High Court judgments

Search GST case law →