SH. VIJAY GOEL,KARNAL vs. DCIT, KARNAL

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ITA 743/DEL/2014Status: DisposedITAT Delhi14 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 inferred that the assessee was not interested in prosecuting the appeal. Following established rules and precedents, the appeal was treated as un-admitted.

What were the facts?

The assessee filed an appeal against the CIT(A) order for AY 2006-07. Neither the assessee nor their representative attended the hearing, and no adjournment request was received.

What were the issues?

The primary issue was the non-prosecution of the appeal by the assessee.

Which sections of the Income-tax Act were involved?

Rule 19(2)

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: ‘D’ NEW DELHI

Before: SH. AMIT SHUKLA & SH. L. P. SAHU

Hearing: 14.08.2018Pronounced: 14.08.2018

PER L. P SAHU, AM

1.

This appeal is filed by the Assessee against the order dated 22/11/2013 passed by the CIT(A)- V, New Delhi for Assessment Year 2006-07. Neither assessee attended nor any application for adjournment has been received. It is thus inferred that the assessee is not interested to prosecute this appeal.

2.

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 (Delhi)] and Hon’ble Madhya Pradesh High Court’s decision in case of Estate of Late Tukojirao Holkar Vs. CWT [223 ITR 480 (MP)], this appeal is treated as un-admitted and dismissed.

3.

In result, the appeal of the assessee stands dismissed for non prosecution.

Order pronounced in the Open Court on 14th August , 2018.

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