HIND AIRLINK PVT. LTD.,NEW DELHI vs. DCIT, NEW DELHI

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ITA 2633/DEL/2015Status: DisposedITAT Delhi04 July 2018AY 2010-114 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 assessee was not interested in prosecuting the appeal. Therefore, the appeal was dismissed for want of prosecution.

What were the facts?

The assessee filed an appeal against the order of the CIT(A). Despite receiving a notice for hearing, the assessee neither appeared nor sent a representative, nor requested an adjournment.

What were the issues?

Whether the appeal should be dismissed for want of prosecution when the assessee fails to appear for the hearing.

AI-generated summary — verify with the full judgment below

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Income Tax Appellate Tribunal, DELHI BENCH: ‘C’: NEW DELHI

Before: SHRI S.K. YADAV & SHRI B.R.R. KUMAR

Hearing: 02.07.2018

This Appeal is filed by the Assessee against the order of Ld. CIT(A)-15, 104, Aaykar Bhawan, Laxmi Nagar, Delhi, dated 31.03.2015 pertaining to Assessment Year 2010-11. 2. In the present appeal, notice was sent through RPAD to the assessee for hearing on 24.04.2018 but the appellant has not preferred to put in his appearance himself or through his authorized representative nor sent any request for adjournment despite service. So, it is apparent on record that the appellant is not interested in prosecution of the present appeal.

3.

Keeping in view the legal position that mere filing of appeal does not amount to admission of appeal and this issue has been squarely decided by Hon’ble ITAT in the case of CIT Vs. Multiplan (India) Pvt. Ltd. 38 ITD 320 (Del.), the present appeal is hereby dismissed for want of prosecution with liberty to the assessee to file an application to recall the order subject to demonstrate that he was prevented by sufficient cause from putting his appearance at the time of hearing.

4.

In view of above, appeal filed by assessee is dismissed.

Order pronounced in the open court on 04/7/2018

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