DINESH KUMAR SHARMA,NEW DELHI vs. ACIT, GURGAON

PDF · subscribers
ITA 1706/DEL/2015Status: DisposedITAT Delhi26 February 2019AY 2009-103 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, in accordance with Rule 19(2) of ITAT Rules and various precedents, treated the appeal as un-admitted due to non-prosecution.

What were the facts?

The assessee filed an appeal against the CIT(A) order for AY 2009-10. The assessee neither attended the hearing nor sought an adjournment.

What were the issues?

The primary issue was the dismissal of the appeal for non-prosecution by the assessee.

Which sections of the Income-tax Act were involved?

Rule 19(2)

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(2)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: ‘B’ NEW DELHI

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

For Respondent: Ms. Ashima Neb, Sr. DR
Hearing: 26.02.2019Pronounced: 26.02.2019

This appeal is filed by the assessee against the order dated 27/01/2015 passed by CIT(A)-1, Gurgaon for Assessment Year 2009-10. Neither assessee attended nor any application for adjournment has been received. It is thus inferred that the assessee is not interested to prosecute this appeal.

2.

Having regard to Rule 19(2) of Income Tax Appellate Tribunal 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 Court’s decision in case of Estate of Late Tukojirao Holkar Vs. CWT [223 ITR 480 (MP)], this appeal is treated as un-admitted and dismissed.

3.

In result, the appeal of the assessee stands dismissed for non prosecution.

Order pronounced in the Open Court on 26th FEBRUARY , 2019.

Recent GST High Court judgments

Search GST case law →