M/S PRATEEK RESORTS AND BUILDERS P.LTD.,NOIDA vs. DCIT, NOIDA

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ITA 2159/DEL/2016Status: DisposedITAT Delhi27 February 2019AY 2004-053 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 noted the absence of the assessee and the lack of any communication indicating their intent to pursue the appeal. Consequently, the Tribunal decided to dismiss the appeal.

What were the facts?

The assessee's appeal was listed for hearing, but neither the assessee nor their representative appeared. No request for adjournment was filed, despite due notice being served.

What were the issues?

The primary issue was the assessee's non-appearance and lack of interest in prosecuting their appeal before the Tribunal.

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 ‘B’ BENCH,

Before: SHRI N. K. BILLAIYA, & MS. SUCHITRA KAMBLE

Hearing: 26.02.2019Pronounced: 27.02.2019

PER N.K. BILLAIYA, ACCOUNTANT MEMBER:

1.

This appeal by the assessee is preferred against the order of the Commissioner of Income Tax [Appeals] – IV, Kanpur dated 10.02.2016 pertaining to assessment year 2004-05.

2.

None put in appearance on behalf of the assessee when the appeal was called for hearing today i.e. 26.02.2019 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 filed by the assessee in is dismissed.

Order pronounced in the open court on 27.02.2019.

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