NTPC LTD.,NEW DELHI vs. DCIT, NEW DELHI

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ITA 2972/DEL/2016Status: HeardITAT Delhi18 December 2017AY 2006-074 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 appeals were treated as un-admitted and dismissed.

What were the facts?

The assessee filed appeals against the CIT(A)'s order for Assessment Years 2006-07 and 2009-10. Neither the assessee nor their representative attended the hearing, nor was an adjournment requested.

What were the issues?

The primary issue was the non-prosecution of the appeal by the assessee. The Tribunal had to decide whether to dismiss the appeal due to lack of appearance.

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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Before: SMT. DIVA SINGH & SHRI. T. S. KAPOOR

For Respondent: Ms. Banita Devi Naorein
Hearing: 18.12.2017Pronounced: 18.12.2017

PER BENCH These appeals are filed by the Assessee against the order dated 31/03/2016 passed by the CIT(A)-20, New Delhi for Assessment Year 2006-07 & 2009-10 respectively. 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. However, the assessee is at liberty to file application for recall of this order.

Order pronounced in the Open Court on 18th December, 2017.

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