PRAVEEN KHANDELWAL,NEW DELHI vs. ACIT, CIRCLE- 20(1), NEW DELHI

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ITA 2639/DEL/2018Status: DisposedITAT Delhi13 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 noted the absence of the assessee and the lack of any request for adjournment, inferring a lack of interest in pursuing the appeal. Consequently, the appeal was dismissed.

What were the facts?

The assessee filed an appeal before the ITAT against the order of the CIT(A). The appeal was listed for hearing, but neither the assessee nor their representative appeared, nor was an adjournment requested. The notice of hearing was duly served.

What were the issues?

The primary issue was the non-appearance of the assessee before the Tribunal for the hearing of their appeal.

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 ‘SMC’ BENCH,

Before: SHRI N.K. BILLAIYA

Hearing: 06.11.2018Pronounced: 13.11.2018

PER N.K. BILLAIYA, ACCOUNTANT MEMBER:

1.

This appeal by the assessee is preferred against the order of the Commissioner of Income Tax [Appeals] – 11, New Delhi dated 28.09.2018 pertaining to assessment year 2012-13.

2.

None put in appearance on behalf of the assessee when the appeal was called for hearing today i.e. 06.11.2018 nor any request for adjournment was filed. The notice of hearing was duly served on the assessee through Registered AD post. This gives an impression that the assessee is not interested in pursuing the appeal filed. I, therefore, have no option but to dismiss the appeal preferred by the assessee, placing reliance on the ratio of decisions in the following cases:-

1.

CIT Vs Multiplan (India) Pvt. Ltd. 38 ITD 320 (Del); 2. Late Tukoji Rao Holkar vs CWT (1996) 223 ITR 480 (MP)

3.

In the result, the appeal filed by the assessee in is dismissed.

The order is pronounced in the open court on 13 .11.2018.

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