M/S. NAVJYOTI VIKAS SANSTHAN,GHAZIABAD vs. ADDL. CIT, GHAZIABAD

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ITA 4183/DEL/2016Status: DisposedITAT Delhi05 November 2018AY 2005-063 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal, following precedent, dismissed the appeal for non-prosecution due to the assessee's absence and lack of representation. The assessee can apply to recall the order by explaining the reasons for non-compliance.

What were the facts?

The assessee's appeal was scheduled for hearing twice, but no representative appeared on behalf of the assessee. The assessee did not provide any communication for adjournment.

What were the issues?

Whether an appeal should be dismissed for non-prosecution when the appellant fails to appear or provide reasons for absence.

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 L.P. SAHU

For Respondent: Ms. Naina Soin Kapil, Sr. DR
Hearing: 05.11.2018Pronounced: 05.11.2018

ORDER PER SHRI BHAVNESH SAINI, J.M. This appeal by assessee has been directed against the order of Ld. CIT(Appeals)-Ghaziabad dated 11.02.2016 for AY 2005-06.

2.

Assessee has been notified the date of hearing through registered post twice, 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 on 05.11.2018

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