MRS. VEENA TALWAR,NEW DELHI vs. ACIT, NEW DELHI

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ITA 1820/DEL/2014Status: DisposedITAT Delhi10 October 2017AY 2008-092 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's conduct indicated a lack of interest in pursuing the appeal. Relying on Supreme Court and ITAT precedents, the appeal was dismissed for non-appearance.

What were the facts?

The assessee filed an appeal against the CIT(A) order for AY 2008-09. The assessee did not appear for the hearing on multiple dates, nor did they seek an adjournment.

What were the issues?

Whether an appeal can be dismissed due to the assessee's persistent non-appearance and lack of interest in pursuing the case.

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(2)Show list

Detected automatically from the text. Citations are also linked where they appear in the judgment. The count shows how many other judgments on BharatTax rely on the same authority.

Income Tax Appellate Tribunal, DELHI BENCH “D”: NEW DELHI

Before: SHRI H.S.SIDHU & SHRI PRASHANT MAHARISHI

For Respondent: Shri Shrav Gotru, Sr. DR
Hearing: 17/08/2017Pronounced: 10/10/2017

O R D E R PER PRASHANT MAHARISHI, A. M.

1.

This is an appeal filed by the assessee against the order of Ld. CIT(A)-XIX, New Delhi dated 23/12/2013 for AY 2008-09.

2.

At the time of hearing fixed in this case today i.e. on 17/08/2017 , neither anybody appeared on behalf of the assessee nor has she filed any application seeking adjournment. On none of the earlier three dates the assessee remained present. It appears from this conduct of the assessee that assessee is not seriously interested in pursuing this appeal before the Tribunal. The Hon'ble Supreme Court in the case of CIT Vs. B. N. Bhattacharjee & Anr. 118 ITR 461 (SC) observed that preferring an appeal means effectively pursuing it and the law does not help a sleeping litigant. Hence, the assessee's appeal is liable to be dismissed as un-admitted. We, therefore, relying upon the decision of ITAT Delhi Bench in the case of CIT Vs. Multiplan India (Pvt.) Ltd., 38 ITD 320 (Del), dismiss the appeal of the assessee for non-appearance. 1 | P a g e (Assessment Year: 20085-09) Veena Talwar,Vs. ACIT

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