SH. SHAMIM AHMED,MUZAFFARNAGAR vs. ITO, SHAMLI

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ITA 6722/DEL/2014Status: DisposedITAT Delhi06 September 2018AY 2011-122 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 dismissed the appeal in-limine due to the assessee's persistent non-appearance, indicating a lack of interest in prosecuting the appeal. However, the Tribunal reserved the discretion to recall the order if the assessee provided a satisfactory explanation for their absence.

What were the facts?

The assessee's appeal against a penalty order was listed for hearing. The assessee did not appear on multiple occasions despite receiving notices.

What were the issues?

Whether the appeal should be dismissed for non-prosecution due to the assessee's failure to appear for hearings.

Which sections of the Income-tax Act were involved?

Section 271(1)(b)

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(2)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 BENCH “G”, NEW DELHI

Before: SHRI R. K. PANDA & MS. SUCHITRA KAMBLE

For Respondent: Shri B. S. Rajpurohit, Sr. DR

Assessee by : None Department by : Shri B. S. Rajpurohit, Sr. DR Date of hearing : 06-09-2018 Date of pronouncement : 06-09-2018 O R D E R

PER R. K. PANDA, AM :

1.

This appeal filed by the assessee is directed against the order dated 19.09.2014 of the CIT(A), Muzaffarnagar relating to assessment year 2011-12 wherein the ld. CIT(A) has confirmed the penalty of Rs.10,000/- levied u/s 271(1)(b) of the I.T. Act, 1961.

2.

At the time of hearing, none appeared on behalf of the assessee when the name of the assessee was called. A perusal of the order sheet entry shows that in the previous occasions also nobody has appeared on behalf of the assessee despite service of notice to the assessee. This type of attitude on the part of the assessee shows that he is not interested in prosecuting the appeal filed by him.

Therefore, following the decision of the Tribunal in the case of Multiplan (India) (P) Ltd. reported in 38 ITD 320 and the decision of the Hon’ble Madhya Pradesh High Court in the case of Late Tukojirao Holkar reported in 223 ITR 480 (MP), the appeal filed by the assessee is dismissed in-limine. However, if the assessee through proper application can satisfy the Bench for such non- appearance on the date of hearing, the Tribunal may at its discretion recall the order.

3.

In the result, the appeal filed by the assessee is dismissed.

Order pronounced in the open Court at the time of hearing itself i.e. on this 06th September, 2018.

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