ASHOK KUMAR,BULANDSHAHR vs. ITO, WARD- 3(1), BULANDSHAHR

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ITA 45/DEL/2018Status: DisposedITAT Delhi09 July 2018AY 2009-103 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 held that the appeal was liable to be dismissed as un-admitted due to the non-appearance of the assessee. It was emphasized that an appeal requires effective pursuit, not just filing.

What were the facts?

The assessee filed an appeal before the ITAT against an order of the CIT(A). The assessee was duly notified of the hearing date but did not appear. Consequently, the ITAT considered the assessee to be no longer interested in pursuing the appeal.

What were the issues?

Whether an appeal can be dismissed for non-prosecution by the appellant. The importance of effectively pursuing an appeal beyond mere filing.

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(3)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 “SMC” : DELHI

Before: SHRI BHAVNESH SAINI

Hearing: 09.07.2018Pronounced: 09.07.2018

Date of Hearing : 09.07.2018 Date of Pronouncement : 09.07.2018 ORDER

This appeal by assessee has been directed against the Order of the Ld. CIT(A), Aligadh, dated 30.10.2017, for the A.Y. 2009-2010.

2.

The assessee has been notified the date of hearing through registered post. However, none appeared on behalf of the assessee. It, therefore, appears that assessee is no more

2 ITA.No.45/Del./2018 Shri Ashok Kumar, Bulandshahr, U.P. interested in prosecuting the appeal. Therefore, the appeal of assessee is liable to be dismissed as un-admitted.

3.

In view of the above and having regard to Rule 19(2) of Income Tax Appellate Tribunal Rules and following various decisions of Delhi Bench of the Tribunal including that of Multiplan India Ltd., 38 ITD 320 (Del.); Hon’ble Madhya Pradesh High Court decision in the case of Estate of Late Tukojirao Holkar vs. CWT 223 ITR 480 (MP), and also the decision of Hon'ble Supreme Court in the case of CIT vs. B. Bhattachargee & Another (118 ITR 461 at page 477-478) wherein their Lordships held that the appeal does not mean, mere filing of the memo of appeal but effectively pursuing the same, the appeal of the assessee is dismissed as un-admitted.

4.

In the result, appeal of the assessee is dismissed.

3 ITA.No.45/Del./2018 Shri Ashok Kumar, Bulandshahr, U.P. Order pronounced in the open Court.

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