MR. SACHIN GAUTAM,NEW DELHI vs. ITO, NEW DELHI

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ITA 3937/DEL/2014Status: DisposedITAT Delhi15 November 2017AY 2009-103 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, in the absence of the assessee and without any request for adjournment, inferred a lack of interest in prosecuting the appeal. Consequently, the appeal was treated as unadmitted and dismissed.

What were the facts?

The assessee filed an appeal against an order of the CIT(A) for the assessment year 2009-10. The assessee and their representative failed to appear for the scheduled hearing before the ITAT. No adjournment application was filed.

What were the issues?

The primary issue was the assessee's non-appearance before the Tribunal for the hearing of their appeal. The Tribunal had to decide whether to proceed with the appeal or dismiss it due to the absence.

Which sections of the Income-tax Act were involved?

Rule 19(2) of ITAT Rules

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

This appeal filed by the Assessee is directed against the Order dated 14.3.2014 of the Ld. CIT(A)-XXII, New Delhi relevant to assessment year 2009-10.

2.

In this case the Notice was sent to the Assessee for hearing by Regd. AD Post for today i.e. 15.11.2017 at the address mentioned in Form No. 36 vide Column No. 10.

3.

On 15.11.2017 i.e. today, neither the assessee nor his Authorised Representative attended the hearing and also not filed any Application for adjournment, hence, I am of the view that no useful purpose would be served to serve the notice again and again. In view of above, it is thus inferred that the assessee is not interested in prosecution of his Appeal.

4.

Having regard to Rule 19(2) of ITAT Rules and following various decisions of Delhi Bench of the Tribunal including that of Multiplan India Ltd. : 38 ITD 320 (Delhi) and Hon’ble Madhya Pradesh High Court’s decision in Estate of Late Tukojirao Holkar vs. CWT; 223 ITR 480 (MP), I treat this appeal as unadmitted and dismiss the same. I would like to clarify that subsequently if the assessee explains the reasons for non appearance and if the Bench is so satisfied, the matter may be recalled for the purpose of adjudication of the Appeal.

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