SHRI SHARWAN KUMAR SETHI,NEW DELHI vs. ACIT, NEW DELHI

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ITA 502/DEL/2016Status: DisposedITAT Delhi09 November 2017AY 2011-122 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 the assessee appeared to be not interested in prosecuting the appeal. Therefore, the appeal was dismissed for want of prosecution.

What were the facts?

The assessee filed an appeal before the Income-Tax Appellate Tribunal (ITAT) against an order of the CIT(A). Despite a notice for hearing being sent, the assessee was absent, and the notice was returned undelivered.

What were the issues?

The primary issue was whether the appeal should be dismissed due to the assessee's failure to appear and prosecute the appeal.

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 L.P. Sahu

Hearing: 09.11.2017Pronounced: 09.11.2017

ORDER Per L.P. Sahu, A.M.: The assessee is in appeal before the Tribunal against the order of learned CIT(A), 17, New Delhi dated 20.11.2015 passed for the assessment year 2011-12.

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, which returned back by the postal authorities with the remark “left”. No other address is made available on record nor is there any written request for adjournment on behalf of the assessee. It 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 09.11.2017.

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