SH. ARUN KHANNA,NEW DELHI vs. ACIT, NEW DELHI

PDF · subscribers
ITA 2447/DEL/2015Status: DisposedITAT Delhi10 August 2018AY 2012-133 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 noted that the assessee neither filed a paper book nor appeared for the hearing. Following established precedents, the Tribunal decided to dismiss the appeals for non-prosecution.

What were the facts?

The assessee filed appeals against orders of the CIT(A) for AY 2012-13. The assessee had previously requested an adjournment to file a paper book but failed to do so.

What were the issues?

The primary issue was the non-prosecution of the appeal by the assessee, leading to the dismissal of the case.

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(1)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: ‘E’, NEW DELHI

Before: SHRI N.K.BILLAIYA & SMT. BEENA A PILLAI&

For Respondent: Ms. Shefali Swaroop, CIT- D.R
Hearing: 06.08.2018

ORDER PER BEENA A PILLAI, JUDICIAL MEMBER Both these appeals are filed by assessee against two separate orders dated 17.02.2015 of Ld.CIT(A)-23, New Delhi for A.Y.2012-13. 2. It is seen from the records that on the last date of hearing i.e. 08th May, 2018, the appeal was adjourned at the request of ld.Counsel for assessee seeking time to file paper book. For ready reference we extract the adjournment application by assessee dt.8.5.2018:

Though sufficient time was provided, assessee did not file any paper book till date, nor there was any representation on behalf of assessee.

3.

Today i.e. 06th August, 2018, when the case was called on board, none appeared on behalf of assessee. Hence it appears that assessee is not interested to prosecute the appeal. Following the decision of this Tribunal in the case of CIT vs. Multiplan India P.Ltd. 38 ITD, 320 (Delhi), and decision of Hon’ble Bombay High Court in the case of M/s Chemipol vs. UOI and others in Central Excise Appeal No. 62/2009 judgement dt. 17th September,2009, we consider it a fit case for dismissing the appeal in limine for non-prosecution. Our above view also finds support from the following decision:- 2 Hon’ble Supreme Court in case of CIT vs. B.N. Bhattachargee & anr., 118 ITR 461, wherein their Lordships have held: “The appeal does not mean merely filing of the appeal but effectively pursuing it.”

Respectfully following the view taken in the cases cited supra, we dismiss both the appeals of assessee. Order pronounced in the Open Court on 10th August, 2018.

Recent GST High Court judgments

Search GST case law →