SH. VINAY KUMAR,NEW DELHI vs. ITO, NEW DELHI

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ITA 6289/DEL/2013Status: DisposedITAT Delhi01 November 2018AY 2005-063 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, considering the non-appearance of the assessee and the lack of interest shown in prosecuting the appeal, decided to dismiss the appeal. The assessee was informed of the possibility of moving the Tribunal to recall the order by providing valid reasons for non-compliance.

What were the facts?

The assessee's appeal was scheduled for hearing, and despite prior adjournment requests, no one appeared on behalf of the assessee during the hearing. The Tribunal noted that the assessee was not present and had not submitted any further adjournment request.

What were the issues?

The primary issue was the assessee's failure to appear for the hearing and prosecute their appeal. The Tribunal had to decide whether to proceed with the appeal or dismiss it due to non-prosecution.

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 “D”: NEW DELHI

Before: SHRI BHAVNESH SAINI & SHRI L.P. SAHU

For Respondent: Smt. Naina Sain Kapil, Sr. DR
Hearing: 01/11/2018

This is an appeal filed by the assessee against the order of Ld. CIT(Appeals)-XXVIII New Delhi vide order dated 16.09.2013 pertaining to assessment year 2005-06.

2.

On the last date of hearing i.e. 8.8.2018, the case was fixed for hearing on 1.11.2018 on the request of the authorised representative. The adjournment application dated 8.8.2018 is placed on record.

3.

However, at the time of hearing no one was present on behalf of the assessee. The appeal was passed over. Despite the same, in the second round also no one was present.

4.

A perusal of the record shows that the date of hearing was intimated to the assessee. Despite the same neither anyone was present nor any request for adjournment was received. From the above it is evident that the assessee is not interested in the prosecution of appeal.

5.

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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