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Facts
The assessee filed an appeal against the order of the CIT(A) for AY 2020-21. Notices were issued for hearings on 9th October 2025 and 10th December 2025. The assessee neither appeared nor appointed anyone, and refused to accept the hearing notice, indicating no interest in prosecuting the appeal.
Held
The Tribunal noted that the assessee did not appear for the hearings and refused to accept the notices, showing a lack of interest in pursuing the appeal. The issues pertained to material found during a search related to the Kuldeep Bishnoi Group. The CIT(A) had found the assessee's submissions unacceptable and dismissed the grounds.
Key Issues
Whether the appeal should be dismissed due to the assessee's non-appearance and refusal to accept notices, and whether the CIT(A)'s decision to dismiss the grounds was justified.
Sections Cited
153C
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Income Tax Appellate Tribunal, DELHI BENCHES ‘E’: NEW DELHI.
Before: SHRI S. RIFAUR RAHMAN & SHRI RAJ KUMAR CHAUHAN
PER S. RIFAUR RAHMAN, ACCOUNTANT MEMBER :
This appeal is filed by the assessee against the order of Ld. Commissioner of Income Tax (Appeals)-30, Delhi (hereinafter referred to ‘ld. CIT(A)’) dated 11.03.2025 for AY 2020-21.
None appeared on behalf of the assessee, we proceeded to hear the case with the assistance of Ld. DR. We noticed that assessee has filed an appeal before us on 30.05.2025. Notices were issued to the assessee on 30.06.2025 and notice for hearing was issued for the hearing dated 9th October 2025. The Bench Clerk brought to our notice, that the notice for hearing on 10.12.2025 was issued to the assessee and none appeared on behalf of the assessee, further as per the postal remarks, we noticed that assessee has refused to take the hearing notice which was served on the assessee. From the above, it is clear that, assessee neither appeared nor appointed anyone to appear before us on 9th October 2025 as well as today i.e. 10th December 2025. On refusal of the hearing notice by the assessee himself shows that has no interest to prosecute the matter pending in appeal.
After considering the information available on record, we observed that the issues relating to material found during search conducted in the case of Kuldeep Bishnoi Group and incriminating material which was found during the search pertains to the assessee. Accordingly, satisfaction was recorded and proceedings were initiated against the assessee u/s 153C of the Act.
After considering the submissions of the assessee Ld. CIT(A) found that the submissions of the assessee are not acceptable. Accordingly, he dismissed the grounds raised
by the assessee.
6. After considering the detailed findings of the Ld. CIT(A), we do not see any reasons to disturb the same.