INSPIRE NETWORK FOR ENVIRONMENT,NEW DELHI vs. ITO (E), WARD-1(2), NEW DELHI

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ITA 3407/DEL/2018Status: DisposedITAT Delhi24 September 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 observed that the assessee was not present for the hearing and had not sought an adjournment. Therefore, it was concluded that the assessee was not interested in pursuing the appeal.

What were the facts?

The assessee filed an appeal against the order of the CIT(Appeals). Notice for the hearing was sent to the assessee, but no one appeared on their behalf. The appeal was passed over, and still, no one appeared in the second round.

What were the issues?

Whether the appeal should be dismissed due to the non-appearance of the assessee and their lack of interest in prosecuting the appeal.

Which sections of the Income-tax Act were involved?

Order V Rule 19A of the Income-tax Appellate Tribunal Rules

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 “SMC”: NEW DELHI

Before: SHRI AMIT SHUKLA

For Respondent: Shri Surendra Pal, Sr. DR
Hearing: 24/09/2018

This is an appeal filed by the assessee against the order of Ld. CIT(Appeals)-40 Delhi vide order dated 22.3.2018 pertaining to assessment year 2014-15.

2.

In this case notice was sent to the assessee for hearing by Regd. AD Post for 24.9.2018 at the address mentioned in Form No. 36 vide Colmun No. 10 wherein the assessee is required to indicate the address at which notices are be sent.

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.

3.

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.

4.

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), I 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.

5.

In the result appeal of the assessee is dismissed in limine.

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