LEPAKSHI HANDICRAFT EMPORIUM,NEW DELHI vs. ITO, NEW DELHI

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ITA 1593/DEL/2015Status: DisposedITAT Delhi09 July 20183 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 interest in pursuing the appeal. Relying on previous judicial precedents, the Tribunal decided to dismiss the appeal.

What were the facts?

The assessee's appeal was listed for hearing, but neither the assessee nor their representative appeared. No request for adjournment was filed, despite proper service of notice.

What were the issues?

The primary issue was the assessee's non-appearance and failure to prosecute their appeal.

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 ‘D’ BENCH,

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

Hearing: 11.07.2018Pronounced: 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]-41, New Delhi dated 12.01.2015 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. 11.07.2018 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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