M/S. THAKKAR STEEL,FARIDABAD vs. ADDL. CIT, FARIDABAD

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ITA 3309/DEL/2015Status: FixedITAT Delhi12 July 2018AY 2011-123 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted that the assessee did not appear for the hearing and had not filed any request for adjournment. Based on this, the Tribunal concluded that the assessee was not interested in pursuing the appeal.

What were the facts?

The assessee preferred an appeal against the order of the CIT(A) for AY 2011-12. The assessee did not appear for the hearing and did not file any adjournment request.

What were the issues?

Whether the appeal should be dismissed due to the assessee's non-appearance.

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 ‘D’ BENCH,

Before: SHRI N.K. BILLAIYA, & SHRI KULDIP SINGH

Hearing: 12.07.2018Pronounced: 12.07.2018

PER N.K. BILLAIYA, ACCOUNTANT MEMBER,

1.

This appeal by the assessee is preferred against the order of the Commissioner of Income Tax [Appeals], New Delhi dated 24.03.2015 pertaining to A.Y 2011-12.

2.

None put in appearance on behalf of the assessee when the appeal was called for hearing today i.e. 12.07.2018 nor any request for adjournment was filed. The notice of hearing was duly served on the assessee through Registered AD post. This gives an impression that the assessee is not interested in pursuing the appeal filed. We, therefore, have no option but to dismiss the appeal preferred by the assessee, placing reliance on the ratio of decisions in the following cases:-

1.

CIT Vs Multiplan (India) Pvt. Ltd. 38 ITD 320 (Del); 2. Late Tukoji Rao Holkar vs CWT (1996) 223 ITR 480 (MP)

3.

In the result, the appeal of the assessee in is dismissed.

The order is pronounced in the open court on 12.07.2018.

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