SRH INFRASTRUCTURE P.LTD.,NEW DELHI vs. ITO, WARD-24(2), NEW DELHI

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ITA 1880/DEL/2018Status: DisposedITAT Delhi03 December 2018AY 2012-133 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 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 was listed for hearing multiple times. Despite a notice being issued for the current hearing, neither the assessee nor their representative appeared. No adjournment application was filed.

What were the issues?

Whether an appeal can be dismissed for non-appearance of the assessee and lack of prosecution.

Which sections of the Income-tax Act were involved?

Rule 19(2) of Income Tax Appellate Tribunal Rules

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 BENCHES “SMC” : DELHI

Before: SHRI BHAVNESH SAINI

Hearing: 03.12.2018Pronounced: 03.12.2018

ORDER This appeal by Assessee has been directed against the Order of the Ld. CIT(A)-8, New Delhi, Dated 08.12.2016, for the A.Y. 2012-2013.

2.

On the last date of hearing the appeal was adjourned as none appeared on behalf of the assessee and a notice has been issued to the assessee duly intimating the date of hearing. However, even today i.e., on 03.12.2018, none appeared on behalf of the assessee nor any application seeking 2 ITA.No.1880/Del./2018 SRH Infrastructure Private Limited, New Delhi. for adjournment has been filed. It, therefore, appears that assessee is no more 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.

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