SH. SATISH CHOPRA,NEW DELHI vs. ACIT, NEW DELHI

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ITA 3910/DEL/2015Status: DisposedITAT Delhi06 November 2018AY 2005-062 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, noting the assessee's non-appearance and lack of interest in prosecuting the appeal, decided to dismiss the appeal without adjudicating its merits.

What were the facts?

The assessee's appeal for assessment year 2005-06 was listed for hearing. Neither the assessee nor their representative attended the hearing, nor did they seek an adjournment or provide a new address.

What were the issues?

The primary issue was the assessee's failure to appear for the hearing, leading to the dismissal of the appeal in limine.

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(2)Show list

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Before: SHRI H.S. SIDHU & SHRI N.K. BILLAIYA

O R D E R PER H.S. SIDHU, JM This appeal filed by the Assessee is directed against the Order dated 25.3.2015 of the Ld. CIT(A)-XVII, New Delhi pertaining to assessment year 2005-06.

2.

In this case the Notice was sent to the assessee for hearing for today i.e. 06.11.2018 at the address mentioned in Form No. 36 vide Column No. 10.

3.

On 06.11.2018, neither the assessee nor his Authorised Representative attended the hearing and also not filed any Application for adjournment or nor filed the fresh address before the Tribunal, hence, we are of the view that no useful purpose would be served to serve the notice again and again on the same address. In view of above, it is thus inferred that the assessee is not interested in prosecution of his Appeal.

4.

Having regard to Rule 19(2) of ITAT Rules and following various decisions of Delhi Bench of the Tribunal including that of Multiplan India Ltd. : 38 ITD 320 (Delhi) and Hon’ble Madhya Pradesh High Court’s decision in Estate of Late Tukojirao Holkar vs. CWT; 223 ITR 480 (MP), we treat this appeal as unadmitted and dismiss the same. We would like to clarify that subsequently if the assessee explains the reasons for non appearance and if the Bench is so satisfied, the matter may be recalled for the purpose of adjudication of the Appeal.

5.

In the result, the Appeal of the assessee is dismissed in limine. Order pronounced on 06-11-2018.

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