M/S. PRATEEK RESORTS AND BUILDERS PVT. LTD.,NOIDA vs. DCIT, NOIDA

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ITA 2455/DEL/2015Status: DisposedITAT Delhi28 August 2018AY 2006-073 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 cannot be prosecuted without the assessee's appearance or representation. Following established legal precedents, the Tribunal dismissed the appeal as un-admitted.

What were the facts?

The assessee filed an appeal against the order of the CIT(A) for the assessment year 2006-2007. The assessee did not appear for the hearing of the appeal despite proper service of notice.

What were the issues?

Whether an appeal can be prosecuted when the assessee fails to appear for the hearing.

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 S.S. Rana, CIT-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), Meerut, Dated 19.02.2015, for the A.Y. 2006-2007. 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 2 ITA.No.2455/Del./2015 M/s. Prateek Resorts and Builders (P) Ltd., Noida. 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.

Order pronounced in the open Court.

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