SH. SANJAY AHUJA,NEW DELHI vs. DCIT, NEW DELHI

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ITA 2070/DEL/2015Status: DisposedITAT Delhi28 August 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 held that the assessee's non-appearance indicated a lack of interest in prosecuting the appeal. Following established legal precedents, the appeal was dismissed as un-admitted.

What were the facts?

The assessee filed an appeal against the order of the CIT(A). However, no one appeared on behalf of the assessee during the hearing of the appeal, despite proper service of notice.

What were the issues?

Whether an appeal can be dismissed for non-prosecution by the assessee.

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 “G” : DELHI

Before: SHRI BHAVNESH SAINI, J.M. & SHRI L.P. SAHU, A.M.

Hearing: 28.08.2018Pronounced: 28.08.2018

For Assessee : -None- For Revenue : Shri Pradeep Singh Gautam, Sr. D.R. Date of Hearing : 28.08.2018 Date of Pronouncement : 28.08.2018 ORDER PER BHAVNESH SAINI, J.M. This appeal by assessee has been directed against the Order of the Ld. CIT(A)-16, New Delhi, Dated 03.02.2015, for the A.Y. 2011-2012.

2 ITA.No.2070/Del./2015 Shri Sanjay Ahuja, New Delhi. 2. None appeared on behalf of the assessee at the time of hearing of the appeal despite service of the notice. It, therefore, appears that assessee is no more 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, the appeal of the assessee is dismissed as un-admitted.

4.

In the result, appeal of the assessee is dismissed.

3 ITA.No.2070/Del./2015 Shri Sanjay Ahuja, New Delhi. Order pronounced in the open Court.

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