SH. SIMON MARANDI,NEW DELHI vs. ACIT, NEW DELHI

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ITA 5446/DEL/2014Status: DisposedITAT Delhi30 November 2017AY 2008-092 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 appears to be not interested in prosecuting its appeal. Therefore, the appeal deserves to be dismissed for want of prosecution.

What were the facts?

The assessee is in appeal before the ITAT against the CIT(A)'s order. Despite notice, no one appeared on behalf of the assessee, and the notice was returned undelivered.

What were the issues?

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

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)-VI, New Delhi dated 05.08.2014 passed for the assessment year 2008-09.

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.

The notice so issued is returned back. There is no other address of assessee available on record. No adjournment request is received on record. It, therefore, appears that the assessee is not interested in prosecuting its 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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