SHRI PAVANI PARAMESHWARA RAO,NEW DELHI vs. ACIT, NEW DELHI

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ITA 425/DEL/2016Status: DisposedITAT Delhi15 November 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 inferred that the assessee was not interested in pursuing the appeal. Consequently, the appeal was dismissed in limine.

What were the facts?

The assessee filed an appeal against the order of the CIT(Appeals). Notice for the hearing was sent to the assessee, but neither the assessee nor their representative attended the hearing and no adjournment was sought.

What were the issues?

Whether the appeal should be dismissed due to the non-appearance of the assessee and their authorized representative at the hearing.

Which sections of the Income-tax Act were involved?

Order V Rule 19A of the Income-tax Appellate Tribunal Rules

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 BENCH “B”: NEW DELHI

Before: SHRI S.K. YADAV & SHRI O.P. KANT

For Respondent: Ms. Ashima Neb, Sr. DR
Hearing: 15/11/2018

This is an appeal filed by the assessee against the order of Ld. CIT(Appeals)-20, New Delhi vide order dated 02.11.2015 pertaining to assessment year 2012-13.

2.

In this case notice was sent to the assessee for hearing by Regd. AD Post for 15.11.2018 at the address mentioned in Form No. 36 vide Colmun No. 10.

3.

On 15.11.2018, neither the assessee nor its authorised representative attended the hearing and also not filed any adjournment . It is thus inferred that the assessee is not interested in prosecution of appeal.

4.

Considering the facts and keeping in view the provisions of Order V Rule 19A of the Income-tax Appellate Tribunal Rules, as were considered in the cases of CIT vs. Multiplan (India) Pvt. Ltd., 38 ITD 320 (Del); and Late Tukoji Rao Holkar, 223 ITR 480 (MP), we dismiss this appeal filed by the assessee. The assessee, if so advised, shall be free to move this Tribunal praying for recalling of this order and explaining the reasons for non-compliance etc. and if the Bench is so satisfied about the reasons etc., then this order shall be recalled.

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