M/S. CANE DEVELOPMENT COUNCIL,UTTAR PRADESH vs. DCIT, MUZAFFARNAGAR

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ITA 5301/DEL/2014Status: DisposedITAT Delhi07 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 requested an adjournment, indicating a lack of interest in pursuing 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 the 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 dismissal of the appeal due to the assessee's failure to prosecute it.

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: 07.11.2017Pronounced: 07.11.2017

ORDER Per L.P. Sahu, A.M.: The assessee is in appeal before the Tribunal against the order of learned CIT(A), Muzaffarnagar dated 25.06.2016 passed for the assessment year 2006-07.

2.

None is present on behalf of the assessee despite the date of hearing was fixed for 07.11.2017 on the written request of assessee’s counsel and was intimated to both the parties in the Court itself. However, there is no representation on behalf of the assessee nor is there any written request for 2 5301/Del./2014 adjournment on record. 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 07.11.2017.

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