SMT BANDANA CHADHA,MORADABAD vs. DCIT, NEW DELHI

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ITA 690/DEL/2016Status: DisposedITAT Delhi01 March 2019AY 2011-123 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 inferred that the assessee was not interested in pursuing the appeals. Following relevant rules and precedents, the appeals were dismissed without adjudication.

What were the facts?

The assessee's appeals were listed for hearing, but neither the assessee nor their representative appeared. No adjournment request or updated address was provided.

What were the issues?

Whether appeals should be dismissed for non-appearance of the assessee and lack of interest in prosecution.

Which sections of the Income-tax Act were involved?

Rule 19(2) of ITAT Rules

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(2)Show list

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Before: SHRI H.S. SIDHU & SHRI O.P. KANT

O R D E R PER BENCH These appeals filed by the Assessee are directed against the respective Orders of the Ld. CIT(A)-30, New Delhi pertaining to assessment years 2007-08 to 2011-12.

2.

In this cases the Notices were sent to the assessee for hearing for today i.e. 05.03.2019 at the address mentioned in Form No. 36 vide Column No. 10.

3.

On 05.03.2019, neither the assessee nor her Authorised Representative attended the hearing and also not filed any Application for adjournment or nor filed the fresh address before the Tribunal, hence, we are of the view that no useful purpose would be served to serve the notice again and again on the same address. In view of above, it is thus inferred that the assessee is not interested in prosecution of her Appeals.

4.

Having regard to Rule 19(2) of ITAT Rules and following various decisions of Delhi Bench of the Tribunal including that of Multiplan India Ltd. : 38 ITD 320 (Delhi) and Hon’ble Madhya Pradesh High Page 1 of 3 Court’s decsion in Estate of Late Tukojirao Holkar vs. CWT; 223 ITR 480 (MP), we treat these appeals as unadmitted and dismiss the same. We would like to clarify that subsequently if the assessee explains the reasons for non appearance and if the Bench is so satisfied, the matter may be recalled for the purpose of adjudication of the Appeals.

5.

In the result, all the Appeals of the assessee are dismissed in limine. Order pronounced on 01-03-2019.

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