SH. SANJEEV KUMAR,MUZAFFARNAGAR vs. ITO, MUZAFFARNAGAR

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ITA 6635/DEL/2014Status: DisposedITAT Delhi30 May 2018AY 2010-114 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 inferred that the assessee was not interested in prosecuting the appeal. Following established rules and precedents, the appeal was treated as un-admitted and dismissed.

What were the facts?

The assessee filed an appeal against the order of the CIT(A) for AY 2010-11. The assessee neither attended the hearing nor sought an adjournment.

What were the issues?

The primary issue was the non-prosecution of the appeal by the assessee.

Which sections of the Income-tax Act were involved?

Rule 19(2) of Income Tax Appellate Tribunal Rules

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: ‘G’ NEW DELHI

Before: SHRI N. K. SAINI & MS SUCHITRA KAMBLE

Hearing: 30.05.2018Pronounced: 30.05.2018

This appeal is filed by the Assessee against the order dated 25/09/2014 passed by the CIT(A)- Muzaffarnagar for Assessment Year 2010-11. Neither assessee attended nor any application for adjournment has been received. It is thus inferred that the assessee is not interested to prosecute this appeal.

2.

Having regard to Rule 19(2) of Income Tax Appellate Tribunal Rules and following various decisions of Delhi Bench of the Tribunal including that of Multiplan India Ltd. [38 ITD 320 (Delhi)] and Hon’ble Madhya Pradesh High Court’s decision in case of Estate of Late Tukojirao Holkar Vs. CWT [223 ITR 480 (MP)], this appeal is treated as un-admitted and dismissed.

3.

In result, the appeal of the assessee stands dismissed for non prosecution. Order pronounced in the Open Court on 30th May, 2018.

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