PUSHPANJALI HOSPITALITY,NEW DELHI vs. ITO, WARD- 20(2), NEW DELHI

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ITA 2050/DEL/2018Status: DisposedITAT Delhi03 December 2018AY 2013-143 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 was listed for hearing, but no one appeared on behalf of the assessee despite prior adjournment and notice. No application for adjournment was filed.

What were the issues?

Whether an appeal can be dismissed for non-prosecution when the assessee fails to appear for hearings.

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: 03.12.2018Pronounced: 03.12.2018

ORDER This appeal by Assessee has been directed against the Order of the Ld. CIT(A)-7, New Delhi, Dated 08.01.2018, for the A.Y. 2013-2014.

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 for adjournment has been filed. It, therefore, appears that 2 ITA.No.2050/Del./2018 M/s. Pushpanjali Hospitality Private Limited, New Delhi. 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.

Order pronounced in the open Court.

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