GULSHAN KUMAR MEHDIRATTA,SAHARANPUR vs. ITO, WARD- 3(2), SAHARANPUR

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ITA 3857/DEL/2018Status: DisposedITAT Delhi07 January 2019AY 2014-152 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 the appeal is liable to be dismissed as un-admitted because the assessee failed to appear and prosecute the appeal. The Tribunal cited various precedents emphasizing the need to effectively pursue an appeal, not just file it.

What were the facts?

The assessee filed an appeal before the Income Tax Appellate Tribunal (ITAT) against an order of the CIT(Appeals). However, the assessee did not appear for the hearing of the appeal.

What were the issues?

Whether an appeal can be dismissed for non-prosecution by the assessee. The importance of actively pursuing an appeal rather than merely filing it.

Which sections of the Income-tax Act were involved?

Rule 19(2)

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(3)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 BENCHES “SMC” : DELHI

Before: SHRI AMIT SHUKLA

Hearing: 07.01.2019Pronounced: 07.01.2019

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “SMC” : DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER ITA.No.3857/Del./2018 Assessment Year 2014-15 Gulshan Kumar Mehdiratta Income Tax Officer Saharanpur Ward-3 (2) vs. Saharanpur PAN AHBPM5404A (Appellant) (Respondent) For Assessee : -None- For Revenue : Shri S.L. Anuragi, Sr. D.R. Date of Hearing : 07.01.2019 Date of Pronouncement : 07.01.2019 ORDER PER AMIT SHUKLA, J.M.

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