SH. ARVIND KUMAR NANDAL,HARYANA vs. ITO, ROHTAK

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ITA 1689/DEL/2015Status: DisposedITAT Delhi31 May 2018AY 2009-102 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 that the assessee was duly served with the notice of hearing and their absence indicated a lack of interest in pursuing the appeal. Consequently, the Tribunal dismissed the appeal.

What were the facts?

The assessee filed an appeal against the order of the CIT(A) for AY 2009-10. The appeal was scheduled for hearing on multiple occasions, but the assessee neither appeared nor filed any adjournment request.

What were the issues?

The primary issue was the assessee's failure to appear for the hearing, leading to the dismissal of the appeal due to non-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 BENCH ‘A’ NEW DELHI

Before: SHRI PRAMOD KUMAR & SHRI SUDHANSHU SRIVASTAVA

For Respondent: Shri Ravi Kant Gupta, Sr. DR
Hearing: 30.05.2018Pronounced: 31.05.2018

This appeal has been filed by the assessee against the order of Commissioner of Income Tax(A), Rohtak dated 9.2.2015 for AY 2009-10.

2.

None put in appearance on behalf of the assessee when the appeal was called for hearing for 30.05.2018 nor any request for adjournment was filed.

The notice of hearing was duly served on the assessee through Registered AD post. Earlier also, the appeal was fixed for hearing on 26th March, 2018 but none appeared on behalf of the assessee. This gives an impression that the assessee is not interested in pursuing the appeal filed. We, therefore, have no Assessment year 2009-10 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); 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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