M/S KSMN & COMPANY,NEW DELHI vs. ACIT, NEW DELHI

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ITA 2237/DEL/2016Status: DisposedITAT Delhi11 March 2019AY 2011-122 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 conduct indicated a lack of interest in prosecuting the appeal. Consequently, the appeal was dismissed for want of prosecution.

What were the facts?

The assessee's appeal was listed for hearing multiple times. On the scheduled date, neither the assessee nor their representative appeared before the tribunal. No adjournment request was filed.

What were the issues?

Whether the appeal should be dismissed due to the assessee's non-appearance and lack of prosecution.

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 BENCH : F : NEW DELHI

Before: SHRI BHAVNESH SAINI & SHRI R.K. PANDA

For Respondent: Shri Surender Pal, Sr. DR
Hearing: 11.03.2019Pronounced: 11.03.2019

BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI R.K. PANDA, ACCOUNTANT MEMBER Assessment Year: 2011-12 KSMN & Company, Vs. ACIT, C/o KSMN & Co., CA, Circle 37(1), 137, Tribhuvan Complex, New Delhi. Ishwar Nagar, Mathura Road, New Delhi. PAN: AAIFK7757L (Appellant) (Respondent) Assessee by : None Revenue by : Shri Surender Pal, Sr. DR Date of Hearing : 11.03.2019 Date of Pronouncement : 11.03.2019 ORDER

PER R.K. PANDA, AM:

1.

This appeal by the assessee is directed against the order dated 15th March, 2016 of the CIT(A)-20, New Delhi, relating to Assessment Year 2011-12.

This appeal was last fixed for hearing on 27th December, 2018 and since none 2. appeared on behalf of the assessee, this case was adjourned for hearing to today, i.e., 11th March, 2019. However, despite notice, when the name of the assessee was called none appeared on behalf of the assessee nor any petition seeking adjournment of the case was filed. This type of conduct on the part of the assessee shows that it is not interested in prosecuting the appeal field by it. Therefore, following the decisions mentioned below, the appeal filed by the assessee is dismissed for want of prosecution:-

1. 1. CIT vs. B.N. Bhattachargee & Anr., 118 ITR 461. 2. Estate of late Tukojirao Holkar vs. CWT, 223 ITR 480 (M.P.). 3. Commissioner of Income-tax vs. Multiplan India (P.) Ltd, 38 ITD 320 (Del.).

3.

However, if the assessee, through proper application, explains the reasons for such non-appearance, the Tribunal may, at its discretion, recall this order.

4.

In the result, the appeal filed by the assessee is dismissed in limine for want of prosecution. The decision was pronounced in the open court at the time of hearing itself 11.03.2019.

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