INDO HOLLAND GREEN HOUSES LTD.,DELHI vs. ITO, NEW DELHI

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ITA 5120/DEL/2015Status: DisposedITAT Delhi16 August 2018AY 2007-083 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 appeared to be no longer interested in prosecuting the appeal. Therefore, the appeal was dismissed for want of prosecution.

What were the facts?

The assessee's appeal was listed for hearing, but no one appeared on behalf of the assessee. The assessee had been notified of the hearing date via registered post.

What were the issues?

Whether an appeal should be dismissed for want of prosecution when the assessee fails to appear for the hearing.

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: ‘C’, NEW DELHI

Before: SHRI BHAVNESH SAINI & SHRI PRASHANT MAHARISHI

Hearing: 16.08.2018Pronounced: 16.08.2018

ITA.No.5120/Del/2015 Assessment Year 2007-08 M/s. Indo Holland Green Houses Ltd., 3522/3, Narang The Income Tax officer, Colony, Tri Nagar, Delhi. Ward – 19 (4), PIN – 110 035. vs. New Delhi. PAN AABCI2158K APPELLANT RESPONDENT Assessee by : -None- Revenue by : Sh. A.K. Yadav, Sr. DR Date of Hearing : 16.08.2018 Date of Pronouncement : 16.08.2018 ORDER

PER BHAVNESH SAINI, JM

1.

This Appeal by Assessee has been directed against the Order of the Ld. CIT(A)-15, New Delhi, Dated 12.03.2015, for the A.Y. 2007-2008.

2 ITA.No.5120/Del./2015 M/s. Indo Holland Green Houses Ltd., Delhi.

2.

The assessee has been notified the date of hearing through registered post. However, none appeared on behalf of the assessee at the time of hearing of the appeal. It, therefore, appears that assessee is no more interested in prosecuting the appeal. Therefore, the appeal of assessee is liable to be dismissed as un-admitted.

3.

Keeping in view the legal position that mere filing of appeal does not amount to admission of appeal and this issue has been squarely decided by Hon’ble ITAT in the case of CIT vs. Multiplan (India) Pvt. Ltd., 38 ITD 320 (Del.) and also the Judgment of Hon’ble Madhya Pradesh High Court in the case of Late Tukoji Rao Halkar vs. CWT (1996) 223 ITR 480 (MP), the present appeal is hereby dismissed for want of prosecution with liberty to the assessee to file an application to recall the order subject to demonstrate that he was prevented by sufficient cause from putting his appearance at the time of hearing.

3 ITA.No.5120/Del./2015 M/s. Indo Holland Green Houses Ltd., Delhi.

4.

In view of the above, appeal filed by the Assessee is dismissed as un-admitted.

Order pronounced in the open court on 16.08.2018

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