SHONALINE AGNES KAULA,GURGAON vs. DCIT, GURGAON

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ITA 1500/DEL/2015Status: DisposedITAT Delhi26 June 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 noted the absence of the assessee and the lack of any request for adjournment, inferring a lack of interest in pursuing the appeal. Consequently, the appeal was dismissed.

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 whether the appeal should be dismissed due to the assessee's non-appearance and lack of prosecution.

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(2)Show list

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Income Tax Appellate Tribunal, DELHI ‘G’ BENCH,

Before: SHRI H.S. SIDHU, & SHRI N.K. BILLAIYA

Hearing: 26.06.2018Pronounced: 26.06.2018

PER N.K. BILLAIYA, ACCOUNTANT MEMBER,

1.

This appeal filed by the assessee is directed against the order of the Commissioner of Income Tax (Appeals)- 1, Gurgaon dated 02.01.2015 pertaining to assessment year 2011-12.

2.

None put in appearance on behalf of the assessee when the appeal was called for hearing today i.e. 26.06.2018 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 26.06.2018.

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