M/S. SKB TRADEX PVT. LTD.,DELHI vs. PR. CIT- 8, NEW DELHI

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ITA 2756/DEL/2017Status: DisposedITAT Delhi15 October 2018AY 2007-084 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 not being prosecuted by the assessee. Citing various judicial precedents, the tribunal dismissed the appeal for non-prosecution.

What were the facts?

The assessee filed an appeal against an order passed by the CIT under Section 263 of the Income Tax Act. On the date of hearing, neither the assessee nor their representative appeared before the tribunal.

What were the issues?

Whether an appeal can be dismissed for non-prosecution when the assessee fails to appear on the date of hearing.

Which sections of the Income-tax Act were involved?

Section 263

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(3)Show list

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Income Tax Appellate Tribunal, DELHI BENCH “G”: NEW DELHI

Before: SHRI BHAVNESH SAINI & SHRI PRASHANT MAHARISHI

For Respondent: Shri S S Rana CIT DR
Hearing: 15/10/2018Pronounced: 15/10/2018

O R D E R PER PRASHANT MAHARISHI, A. M.

1.

This is an appeal filed by the assessee against the order of the ld CIT, New Delhi , dated 23/3/2017 passed u/s 263 of the Income tax Act for the Assessment Year 2007-08.

2.

Today, i.e. on 15/10/2018 when this case was called on board, none appeared on behalf of the assessee nor any request for adjournment has been filed before the Tribunal. It seems that the assessee is not interested in prosecuting the appeal; hence, the appeal filed by the assessee is liable to be un-admitted and dismissed for non-prosecution. In our above view, we find support from the following decisions:- (i). In the case of CIT Vs. B.N. Bhattachargee & Another 118 ITR 461 (relevant pages 477 & 478) wherein their Lordships have held that “The appeal does not mean merely filing of appeal but effectively pursuing it.”

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