MRS. NIRMAL OBEROI,NEW DELHI vs. ACIT, NEW DELHI

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ITA 6350/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 observed that the assessee was not interested in prosecuting the appeal. Therefore, in accordance with the provisions of Order V Rule 19A of the Income-tax Appellate Tribunal Rules, the appeal was dismissed.

What were the facts?

The assessee filed an appeal against the order of the CIT(Appeals) for the assessment year 2009-10. At the time of hearing, no one appeared on behalf of the assessee, nor was any request for adjournment received.

What were the issues?

The primary issue was the non-appearance of the assessee's representative during the hearing of the appeal, indicating a lack of interest in pursuing the case.

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

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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: 15/01/2019

This is an appeal filed by the assessee against the order of Ld. CIT(Appeals) XXSII, New Delhi vide order dated 26.09.2013 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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