LOCKHEED MARTIN INDIA PVT. LTD.,NEW DELHI vs. ACIT, NEW DELHI

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ITA 960/DEL/2016Status: FixedITAT Delhi23 October 2018AY 2011-123 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. Relying on previous judicial precedents, the Tribunal concluded that the assessee was not interested in pursuing the appeal.

What were the facts?

The assessee's appeal was listed for hearing, but neither the assessee nor their representative appeared. No adjournment request was filed, despite proper notice being served.

What were the issues?

Whether the appeal should be dismissed due to the assessee's non-appearance and lack of interest in pursuing it.

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 ‘I-1’ BENCH,

Hearing: 23.10.2018Pronounced: 23.10.2018

PER N.K. BILLAIYA, ACCOUNTANT MEMBER,

1.

This appeal by the assessee is preferred against the order dated 30/12/2015 pertaining to A.Y 2011-12.

2.

None put in appearance on behalf of the assessee when the appeal was called for hearing today i.e. 23.10.2018 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. We, 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 of the assessee in is dismissed.

The order is pronounced in the open court on 23.10.2018.

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