VIRENDRA BAHADUR SAXENA,BULANDSHAHR vs. ITO, WARD- 3(3), BULANDSHAHR

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ITA 1598/DEL/2018Status: DisposedITAT Delhi05 December 2018AY 2008-093 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 held that the assessee appeared to be no longer interested in pursuing the appeal. Following established precedents, the appeal was dismissed for non-prosecution.

What were the facts?

The assessee's appeal against the CIT(A)'s order for AY 2008-2009 was listed for hearing. The assessee did not appear on the scheduled date, nor did they file any adjournment application.

What were the issues?

The primary issue was whether the appeal should be dismissed due to the assessee's non-appearance and lack of interest in prosecuting the appeal.

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(3)Show list

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Income Tax Appellate Tribunal, DELHI BENCHES “SMC” : DELHI

Before: SHRI BHAVNESH SAINI

Hearing: 05.12.2018Pronounced: 05.12.2018

ORDER This appeal by Assessee has been directed against the Order of the Ld. CIT(A), Aligarh, Dated 08.11.2017, for the A.Y. 2008-2009.

2.

On the last date of hearing the appeal was adjourned to 05.12.2018 on the verbal request of Ld. D.R. and date of hearing has been noted by both the parties. However, today i.e., on 05.12.2018, none appeared on behalf of the assessee nor any application seeking for adjournment has been filed. It, therefore, appears that assessee is no more 2 ITA.No.1598/Del./2018 Virendra Bahadur Saxena, Bulandshahr. interested in prosecuting the appeal. The appeal of assessee is, therefore, liable to be dismissed.

3.

In view of the above and 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 (Del.); Hon’ble Madhya Pradesh High Court decision in the case of Estate of Late Tukojirao Holkar vs. CWT 223 ITR 480 (MP), and also the decision of Hon'ble Supreme Court in the case of CIT vs. B. Bhattachargee & Another (118 ITR 461 at page 477-478) wherein their Lordships held that the appeal does not mean, mere filing of the memo of appeal but effectively pursuing the same. Respectfully following the same, appeal of the assessee is dismissed as un-admitted.

4.

In the result, appeal of the assessee is dismissed.

Order pronounced in the open Court.

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