SURYA PLAZA,DEHRADUN vs. ITO, WARD- 2(4), DEHRADUN

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ITA 4159/DEL/2018Status: DisposedITAT Delhi18 October 2018AY 2014-153 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 held that the appeal was liable to be dismissed because the assessee failed to appear and prosecute the appeal. The tribunal cited various precedents emphasizing the need for effective pursuit of an appeal beyond mere filing.

What were the facts?

The assessee filed an appeal against the order of the CIT(A). The assessee was notified of the hearing date but did not appear. Consequently, the tribunal inferred that the assessee was no longer interested in pursuing the appeal.

What were the issues?

Whether an appeal can be dismissed for non-prosecution by the assessee. The importance of effectively pursuing an appeal rather than just filing it.

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(3)Show list

Detected automatically from the text. Citations are also linked where they appear in the judgment. The count shows how many other judgments on BharatTax rely on the same authority.

Income Tax Appellate Tribunal, DELHI BENCHES “SMC” : DELHI

Before: SHRI BHAVNESH SAINI

Hearing: 18.10.2018Pronounced: 18.10.2018

For Assessee : -None- For Revenue : Dr. Anjula Jain, Sr. D.R. Date of Hearing : 18.10.2018 Date of Pronouncement : 18.10.2018 ORDER This appeal by Assessee has been directed against the Order of the Ld. CIT(A), Dehradun, Dated 08.03.2018, for the A.Y. 2014-2015.

2.

Assessee has been notified the date of hearing through Registered post. However, none appeared on behalf of the assessee. It, therefore, appears that assessee is no more

2 ITA.No.4159/Del./2018 M/s. Surya Plaza, Dehradun. interested in prosecuting the appeal. The appeal of assessee is, therefore, liable to be dismissed.

3.

In view of the above and having regard to Rule 19(2) of Income Tax Appellate Tribunal Rules and following various decisions of Delhi Bench of the Tribunal including that of Multiplan India Ltd., 38 ITD 320 (Del.); Hon’ble Madhya Pradesh High Court decision in the case of Estate of Late Tukojirao Holkar vs. CWT 223 ITR 480 (MP), and also the decision of Hon'ble Supreme Court in the case of CIT vs. B. Bhattachargee & Another (118 ITR 461 at page 477-478) wherein their Lordships held that the appeal does not mean, mere filing of the memo of appeal but effectively pursuing the same. Respectfully following the same, appeal of the assessee is dismissed as un-admitted.

4.

In the result, appeal of the assessee is dismissed.

3 ITA.No.4159/Del./2018 M/s. Surya Plaza, Dehradun.

Order pronounced in the open Court.

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