DEEPAK RANA,NOIDA vs. ITO, WARD-65(5), NEW DELHI

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ITA 3808/DEL/2017Status: DisposedITAT Delhi22 November 2017AY 2009-102 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 observed that the assessee's non-appearance indicated a lack of interest in prosecuting the appeal. Following established precedents, the Tribunal dismissed the appeal in-limine.

What were the facts?

The assessee filed an appeal against the CIT(A) order for AY 2009-10. Despite proper service of notice, the assessee did not appear for the hearing and did not file any adjournment petition.

What were the issues?

Whether an appeal should be dismissed in-limine due to the assessee's non-appearance and lack of interest in prosecuting the appeal.

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 “SMC”, NEW DELHI

Before: SHRI R. K. PANDA

For Respondent: Ms. Yamini, Sr.DR

O R D E R PER R. K. PANDA, AM : This appeal filed by the assessee is directed against the order dated 28.02.2017 of CIT(A)- 32, New Delhi relating to assessment year 2009-10. 2. Despite service of notice, none appeared on behalf of the assessee at the time of hearing nor any petition seeking adjournment of the case has been filed.

This type of attitude on the part of the assessee shows that he is not interested in prosecuting the appeal filed by him. Therefore, following the decision of the Tribunal in the case of Multiplan (India) Ltd. reported in 38 ITD 320 and the decision of the Hon’ble Madhya Pradesh High Court in the case of Late Tukojirao Holkar reported in 223 ITR 480 (MP), the appeal filed by the assessee is dismissed in-limine. However, if the assessee through proper application can justify such non-appearance on the date of hearing, the Tribunal may at its discretion recall the order.

3.

In the result, the appeal filed by the assessee is dismissed.

Order pronounced in the open Court at the time of hearing itself i.e. on this 22nd day of November, 2017.

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