RAJ KUMAR SINGH,NOIDA vs. ITO, NOIDA
In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.
What did the Tribunal hold?
The Tribunal noted that the assessee was not present and had not sought an adjournment. Therefore, the appeal was dismissed for want of prosecution.
What were the facts?
The assessee filed an appeal before the ITAT challenging an order from the CIT(A). The assessee was not present for the hearing, and no adjournment request was filed.
What were the issues?
The primary issue was the non-prosecution of the appeal by the assessee.
AI-generated summary — verify with the full judgment below
Cases cited in this judgment(2)Show listHide 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.
- CIT v. Multiplan India Ltd.2,267 citing38 ITD 320 · 1991 · ITAT
- Estate of Late Tukojirao Holkar v. CWT2,040 citing223 ITR 480 · 1997 · HC
Before: Shri H.S. Sidhu & Shri L.P. Sahu
Date of Hearing 11.07.2018 Date of Pronouncement 11.07.2018 ORDER Per L.P. Sahu, A.M.: The assessee is in captioned appeal before the Tribunal, challenging the order of ld. CIT(A)-I, Noida dated 29.12.2014 for the assessment year 2010- 11.
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).
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.
In the result, all the appeals are dismissed, as indicated above. Order is pronounced in the open court on 11th July, 2018.
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