Loading judgment…
No AI summary yet for this case.
Detected automatically from the text. The count shows how many other judgments on BharatTax rely on the same authority.
Income Tax Appellate Tribunal, DELHI BENCH: ‘B’ NEW DELHI
Before: SHRI R.S. SYAL & SHRI K.NARASIMHA CHARY
Assessment Year: 2001-02 M/s Global Capital Ltd. vs DCIT, Circle 12(1), 414/1, 4th floor, DDA Commercial New Delhi. Complex, Distt. Centre, Janakpuri, New Delhi. PAN: AAACG3130E Assessee by None Revenue by Sh. Vijay Kumar Jiwani, Sr DR Date of Hearing 28.06.2018 Date of Pronouncement 28.06.2018 ORDER PER K. NARASIMHA CHARY, J.M. This is an appeal by the Assessee against the orders dated 26.03.2012 in Appeal No. 162/2011-12 passed by the Ld. Commissioner of Income- tax (Appeals)-VIII, New Delhi (for short hereinafter called “Ld. CITA”).
When the matter is called today, there is no representation on behalf of the assessee either in person or through his AR. It means that assessee is not interested in prosecuting the appeal. We are left with no option but to hold that the appeal of the assessee is liable to be dismissed for non prosecution. We find support from the decision in Commissioner of Income-tax vs Multiplan India (P) Ltd.: 38 ITD 320(Del) wherein there was no representation for the appellant in the appeal filed before the Tribunal on the date of hearing, nor any communication for adjournment was received as to why the appellant had chosen to remain absent on that date. The Tribunal on the basis of inherent powers, treated the appeal filed by the assesee as unadmitted in view of the provisions of Rule 19 of the Appellate Tribunal Rules, 1963. Respectfully following the said decision, the appeal filed by the assessee is dismissed for non- prosecution.
The assessee, if so desire, shall be free to move this Tribunal praying for recalling this order and explaining reasons for non-compliance etc.