SH. PHOOL SINGH,NEW DELHI vs. ACIT, NEW DELHI

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ITA 6804/DEL/2014Status: DisposedITAT Delhi17 July 2018AY 2009-102 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 the assessee's absence and lack of communication, deeming it an indication of no interest in prosecuting the appeal. Consequently, the appeal was dismissed for want of prosecution.

What were the facts?

The assessee filed an appeal before the Income-Tax Appellate Tribunal challenging an order from the CIT(A). The assessee was absent for the hearing, and no adjournment request was filed.

What were the issues?

Whether an appeal should be dismissed for want of prosecution when the assessee fails to appear for the hearing without any valid reason.

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(2)Show list

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Before: Shri Bhavnesh Saini & Shri L.P. Sahu

For Respondent: Shri Atiq Ahmed, Sr. DR
Hearing: 17.07.2018Pronounced: 17.07.2018

Date of Hearing 17.07.2018 Date of Pronouncement 17.07.2018 ORDER Per L.P. Sahu, A.M.: The assessee is in captioned appeal before the Tribunal, challenging the order of ld. CIT(A)-XXVIII, New Delhi dated 12.11.2014 for the assessment year 2009-10.

2.

None is present on behalf of the assessee. Notice for hearing was sent to the assessee through registered post at the address given in the appeal papers, which is deemed to have been served upon it, as the same has not returned back un-served. No any written request for adjournment on behalf of the assessee has come before us. It, therefore, appears that the assessee is not interested in prosecuting its appeal. Therefore, the appeal of the assessee deserves to be dismissed in limine for want of prosecution in view of the orders of Tribunal in CIT vs. Multi Plan India (P) Ltd., 38 ITD 320 (Del.) and of M.P. High Court in Estate of Late Tukojirao Holkar vs. CWT, 223 ITR 480 (MP).

3.

Before parting, we think it appropriate to add that in case the assessee is able to show reasonable cause for non-representation on the date of hearing, then it may, if so advised, pray for recall of this order and decision on merits.

4.

In the result, all the appeal is dismissed, as indicated above. Order is pronounced in the open court on 17th July, 2018.

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