GOODWILL HOSPITAL & RESEARCH CENTRE LTD.,NEW DELHI vs. ACIT, NEW DELHI

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ITA 3270/DEL/2015Status: DisposedITAT Delhi21 June 2018AY 2010-113 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 assessee's non-appearance and unserved notice, indicating a lack of interest in pursuing the appeal. Consequently, the appeal was dismissed.

What were the facts?

The assessee filed an appeal against the CIT(A) order for AY 2010-11. The assessee did not appear for the hearing, and the notice of hearing was returned unserved.

What were the issues?

The primary issue was the assessee's failure to prosecute the appeal, leading to its dismissal.

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 BENCH ‘C’ NEW DELHI

Before: SHRI SUDHANSHU SRIVASTAVA & SHRI PRASHANT MAHARISHI

For Respondent: Ms Ashima Neb, Sr. DR
Hearing: 21.06.2018Pronounced: 21.06.2018

This appeal has been filed by the assessee against the order of Commissioner of Income Tax(A)-XX, New Delhi dated 16.02.2015 for AY 2010-11.

2.

None put in appearance on behalf of the assessee when the appeal was called for hearing on 21.06.2018 nor any request for adjournment was filed.

The notice of hearing sent to the assessee through Registered AD post was received back unserved. This gives an impression that the assessee is not interested in pursuing the appeal filed. We, therefore, have no option but to Assessment year: 2010-11 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); and 2. Late Tukoji Rao Holkar vs CWT (1996) 223 ITR 480 (MP)

3.

In the result, the assessee’s appeal stands dismissed.

Order pronounced in the Open Court on 21st June, 2018.

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