MR. ARVIND KUMAR CHAUHAN,MUZAFFARNAGAR vs. ITO, MUZAFFARNAGAR

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ITA 2370/DEL/2016Status: DisposedITAT Delhi15 November 2017AY 2012-133 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 considering their lack of interest in prosecuting the appeal, decided to dismiss the appeal without adjudication. The Tribunal clarified that the appeal could be recalled if the assessee provides satisfactory reasons for non-appearance.

What were the facts?

The assessee filed an appeal for assessment year 2012-13. Notice was sent to the assessee for the hearing, but neither the assessee nor their representative attended. No adjournment application was filed.

What were the issues?

The primary issue was the non-appearance of the assessee for the hearing and the subsequent dismissal of the appeal in limine.

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 & SHRI PRASHANT MAHARISHI

O R D E R

PER H.S. SIDHU, JM

1.

This appeal filed by the Assessee is directed against the Order dated 03.2.2016 of the Ld. CIT(A), Muzaffarnagar relevant to assessment year 2012-13.

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, neither the assessee nor his Authorised Representative attended the hearing and also not filed any Application for adjournment by the Assessee, hence, we are of the view that no useful purpose would be served to send the notice again and again to the assessee. 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), we treat this appeal as unadmitted and dismiss the same. We 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.

5.

In the result, the Appeal of the assessee is dismissed in limine. Order pronounced on 15-11-2017.

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