M/S. GREENFIELD ESTATES,GURGAON vs. ADDL. CIT, GURGAON

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ITA 5635/DEL/2015Status: DisposedITAT Delhi03 January 2019AY 2010-113 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted that the assessee was duly served with the notice of hearing. As the assessee showed no interest in pursuing the appeal, the Tribunal dismissed the appeal.

What were the facts?

The assessee filed an appeal against the CIT(A)'s order for AY 2010-11. The assessee did not appear for the hearing and did not file any adjournment request.

What were the issues?

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

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 ‘D’, NEW DELHI

Before: SH. N. K. BILLAIYA & MS. SUCHITRA KAMBLE

Hearing: 03/01/2019Pronounced: 03/01/2019

This appeal by the assessee is preferred against the order of the CIT(A)-1, Gurgaon dated 12.05.2015 pertaining to A. Y. 2010-11.

2.

None put in appearance on behalf of the assessee when the appeal was called for hearing today i.e. 03.01.2019 nor any request for adjournment was filed. The notice of hearing was duly served on the assessee through Registered AD post. This gives an impression 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); 2. Late Tukoji Rao Holkar Vs. CWT (1996) 223 ITR 480 (MP)

3.

In the result, the appeal is filed by the assessee is dismissed.

Order pronounced in the open court on 03.01.2019.

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