OM PRAKASH GUPTA,NEW DELHI vs. ACIT, NEW DELHI

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ITA 1840/DEL/2013Status: DisposedITAT Delhi06 November 2018AY 2007-083 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, following precedent, held that the appeal was not being prosecuted by the assessee. Therefore, the appeal was dismissed for non-prosecution.

What were the facts?

The assessee's appeal was listed for hearing, and despite being adjourned and granted a last opportunity, the assessee failed to appear. No communication for adjournment was received.

What were the issues?

Whether an appeal should be dismissed for non-prosecution when the appellant fails to appear for the hearing.

Which sections of the Income-tax Act were involved?

Rule 19 of the Appellate Tribunal Rules, 1963

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(1)Show list

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Income Tax Appellate Tribunal, DELHI BENCH: ‘E’ NEW DELHI

Before: SHRI BHAVNESH SAINI & SHRI M.L. MEENA

For Respondent: Ms. Naina Soin Kapil, Sr. DR
Hearing: 06.11.2018Pronounced: 06.11.2018

ORDER PER SHRI BHAVNESH SAINI, J.M. This appeal by assessee has been directed against the order of Ld. CIT(Appeals)-XXVI, New Delhi dated 24.01.2013 for AY 2007-08.

2.

On the last date of hearing, appeal was adjourned on the request of Ld. Counsel for assessee. Last opportunity was also given for today. However, none appeared on behalf of the assessee at the time of hearing of the appeal. It, therefore, appears assessee is no more interested in prosecuting the appeal. Therefore, appeal of assessee is liable to be dismissed un-admittedly. We find support from the decision in Commissioner of Income-tax vs Multiplan India (P) Ltd.: 38 ITD 320(Del), wherein there was no representation for the appellant in the appeal filed by the revenue before the Tribunal, on the date of hearing, nor any communication for adjournment was received as to why the appellant had chosen to remain absent on that date. The Tribunal on the basis of inherent powers, treated the appeal filed by the revenue as un-admitted in view of the provisions of Rule 19 of the Appellate Tribunal Rules, 1963. Respectfully following the said decision, the appeal filed by the assessee is dismissed for non- prosecution.

3.

The assessee, if so desired, shall be free to move before Tribunal praying for recalling the order on explaining reasons for non-compliance etc.

4.

In the result, the appeal of the assessee is dismissed for non- prosecution. Order pronounced in the open court.

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