M/S. CANE DEVELOPMENT COUNCIL, ROHANAKALAN,UTTAR PRADESH vs. JCIT, MUZAFFARNAGAR

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ITA 6480/DEL/2014Status: DisposedITAT Delhi22 November 2017AY 2010-112 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 since the assessee was not present and had not requested an adjournment, the appeal was not being prosecuted. Therefore, the appeal was liable to be dismissed.

What were the facts?

The assessee filed an appeal before the ITAT against the order of the CIT(A). Despite proper notice, no one appeared on behalf of the assessee for the hearing.

What were the issues?

Whether an appeal can be dismissed for want of prosecution when the appellant 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 Bhavnesh Saini & Shri L.P. Sahu

For Respondent: Shri Raghunath, Sr. DR
Hearing: 22.11.2017Pronounced: 22.11.2017

ORDER Per L.P. Sahu, A.M.: The assessee is in appeal before the Tribunal against the order of learned CIT(A), Muzaffarnagar dated 01.08.2014 passed for the assessment year 2010-11.

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 written request on record for adjournment on behalf of the assessee. It, therefore, 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 22.11.2017.

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