SHIBU SOREN,JHARKHAND vs. ACIT, NEW DELHI

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ITA 2763/DEL/2012Status: DisposedITAT Delhi30 November 2017AY 2007-082 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 held that the assessee appeared to be not interested in prosecuting the appeal. Therefore, the appeal was dismissed for want of prosecution.

What were the facts?

The assessee filed an appeal before the ITAT against the order of the CIT(A). Despite receiving a notice, the assessee did not appear for the hearing and did not request an adjournment.

What were the issues?

Whether the appeal should be dismissed for want of prosecution when the assessee fails to appear for the hearing.

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(2)Show list

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Before: Shri H.S. Sidhu & Shri L.P. Sahu

Hearing: 30.11.2017Pronounced: 30.11.2017

ORDER Per L.P. Sahu, A.M.: The assessee is in appeal before the Tribunal against the order of learned CIT(A)-I, New Delhi dated 07.02.2017 passed for the assessment year 2007-07.

2.

None is present on behalf of the assessee despite the notice for hearing was sent through registered post at the address given in the appeal papers.

There is no any written request on record for adjournment on behalf of the assessee. It appears that the assessee is not interested in prosecuting the appeal. Therefore, the appeal of the assessee deserves to be dismissed in limine for want of prosecution in view of the orders of Tribunal in CIT vs. Multi Plan India (P) Ltd., 38 ITD 320 (Del.) and of M.P. High Court in Estate of Late Tukojirao Holkar vs. CWT, 223 ITR 480 (MP).

3.

In the result, the appeal is dismissed, as indicated above.

Order is pronounced in the open court on 30.11.2017.

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