M/S. IMPACT RETAIL LTD.,NEW DELHI vs. DCIT, NEW DELHI

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ITA 3621/DEL/2015Status: DisposedITAT Delhi15 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, noting the consistent absence of the assessee and the lack of any communication, concluded that the assessee was not interested in prosecuting the appeal. Consequently, the appeal was dismissed.

What were the facts?

The assessee filed an appeal before the ITAT. However, no one appeared on behalf of the assessee during the hearing, nor was any request for adjournment received. The Tribunal had duly intimated the date of hearing to the assessee.

What were the issues?

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

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 Sanjay Goel, CIT,DR
Hearing: 15/01/2019

This is an appeal filed by the assessee against the order of Ld. CIT(Appeals) 4, New Delhi vide order dated 31.03.2015 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.

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