COUNTRYWIDE HOMES & FARMS PVT. LTD.,NEW DELHI vs. ITO, NEW DELHI

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ITA 6173/DEL/2014Status: DisposedITAT Delhi21 November 2017AY 2006-072 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 noted that the assessee was not present and had not filed any adjournment application. It was inferred that the assessee was no longer interested in pursuing the appeal.

What were the facts?

The assessee filed an appeal before the Income-Tax Appellate Tribunal (ITAT) against an order of the CIT(A). The hearing was scheduled, but no one appeared on behalf of the assessee.

What were the issues?

The primary issue was the non-prosecution of the appeal by the assessee due to their absence during the scheduled 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

Hearing: 21.11.2017

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 12.09.2014 passed for the assessment year 2006-07.

2.

None is present on behalf of the assessee despite the date of hearing was fixed for 21.11.2017 on the written request of assessee’s counsel and both the parties were informed in the open court. No adjournment application is available on record. It appears that the assessee is no more 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 order 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.

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