M/S. PROTO DEVELOPERS AND TECHNOLOGIES LTD.,NEW DELHI vs. DCIT, NEW DELHI

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ITA 3246/DEL/2015Status: DisposedITAT Delhi20 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 assessee's absence and lack of interest in pursuing the appeal. Relying on previous judicial precedents, the Tribunal decided to dismiss the appeal.

What were the facts?

The assessee filed an appeal against the order of the CIT(A) for AY 2011-12. The assessee did not appear for the hearing, nor did they request an adjournment, despite proper service of notice.

What were the issues?

The primary issue was the assessee's non-appearance and lack of prosecution of their appeal before the Tribunal.

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(2)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 BENCH ‘C’ NEW DELHI

Before: SHRI SUDHANSHU SRIVASTAVA & SHRI PRASHANT MAHARISHI

For Respondent: Smt. Meeta Singh, CIT DR
Hearing: 20.06.2018Pronounced: 20.06.2018

This appeal has been filed by the assessee against the order of Commissioner of Income Tax(A)-XXVI, New Delhi dated 31.03.2015 for AY 2011-12.

2.

None put in appearance on behalf of the assessee when the appeal was called for hearing on 20.06.2018 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 Assessment year 2011-12 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.

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