SH. ISHWAR CHAND SINGLA,KARNAL vs. PR. CIT, KARNAL

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ITA 1263/DEL/2016Status: DisposedITAT Delhi02 July 2018AY 2011-123 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 not being prosecuted by the assessee and therefore, it was liable to be dismissed as un-admitted. The Tribunal cited various judicial precedents to support this decision.

What were the facts?

The assessee's appeal was filed against an order passed by the CIT under section 263 of the Income Tax Act for the assessment year 2011-2012. Despite proper notification, no one appeared on behalf of the assessee for the hearing.

What were the issues?

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

Which sections of the Income-tax Act were involved?

Section 263

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 “F” : DELHI

Before: SHRI BHAVNESH SAINI & SHRI O.P. KANT

Hearing: 02.07.2018Pronounced: 02.07.2018

This appeal by assessee has been directed against the Order of the Ld. CIT, Karnal, dated 28.01.2016, for the A.Y. 2011-2012, under section 263 of the I.T. Act, 1961.

2 ITA.No.1263/Del./2016 Ishwar Chand Singla, Karnal.

2.

None appeared on behalf of the assessee, despite notifying the date of hearing through registered post. It appears that assessee is no more 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.

3 ITA.No.1263/Del./2016 Ishwar Chand Singla, Karnal.

4.

In the result, appeal of the assessee is dismissed.

Order pronounced in the open Court.

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