SH. KULJIT SINGH ARORA (HUF),NEW DELHI vs. ITO, NEW DELHI

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ITA 2844/DEL/2015Status: DisposedITAT Delhi09 January 2019AY 2003-043 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's absence and lack of communication indicated a lack of interest in pursuing the appeal. Relying on previous judicial precedents, the Tribunal decided to dismiss the appeal.

What were the facts?

The assessee filed an appeal against the order of the CIT(A) for the assessment year 2003-04. The appeal was listed for hearing twice, but no one appeared on behalf of the assessee on either occasion. No request for adjournment was filed.

What were the issues?

The primary issue was whether the appeal should be dismissed due to the assessee's non-prosecution and apparent lack of interest.

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 ‘D’ NEW DELHI

Before: SHRI G.D. AGRAWAL & SHRI SUDHANSHU SRIVASTAVA

For Respondent: Smt. Naina Soin Kapil, Sr. DR
Hearing: 9.01.2019Pronounced: 9.01.2019

This appeal filed by the assessee is directed against the order of ld. CIT(A)-XVII, New Delhi dated 25.03.2015 for assessment year 2003-04.

2.

None put in an appearance on behalf of the assessee when the appeal was called for hearing on 9th January, 2019 nor any request for adjournment was filed. The notice of hearing was duly served on the assessee through Registered AD post. The case was earlier listed for hearing on 12.11.2018 but no one attended on behalf of the assessee. This gives an impression Assessment year 2003-04 that the assessee is not interested in pursuing the appeal filed.

We, therefore, have no option but to dismiss the appeal preferred by the assessee, placing reliance on the ratio of decisions in the following cases:-

1.

CIT Vs Multiplan (India) Pvt. Ltd. 38 ITD 320 (Del); and

2. Late Tukoji Rao Holkar vs CWT (1996) 223 ITR 480 (MP)

3.

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

Order pronounced in the open court on 9th January, 2019.

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