RAGHURAJ SINGH,GAUTAM BUDH NAGAR vs. JCIT, NOIDA

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ITA 3570/DEL/2017Status: DisposedITAT Delhi27 September 2017AY 2014-153 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 dismissed the appeal in limine due to the assessee's non-appearance and lack of interest in prosecuting the appeal. The order can be recalled if the assessee shows sufficient cause for non-appearance.

What were the facts?

The assessee's appeal was listed for hearing, but the notice sent by RPAD was returned undelivered. The assessee did not provide any updated address or appear for the hearing.

What were the issues?

Whether the appeal should be dismissed in limine due to the assessee's non-appearance and failure to prosecute the appeal.

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(2)Show list

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Income Tax Appellate Tribunal, DELHI BENCH ‘SMC’, NEW DELHI

Before: SHRI R.K.PANDA

Hearing: 27.09.2017

ORDER Per R.K.Panda, AM:

This appeal filed by the assessee is directed against the order dated 31st March, 2017 of the CIT(A)- 1, Noida relating to assessment year 2014-15. This appeal was fixed for hearing on 24th September, 2017 by 2. issuing of notice through RPAD. However, the said notice was returned by the postal authorities with the remark “not available”. The assessee has not taken any steps to intimate the changed address if any. This type of attitude on the part of the assessee shows that he is not interested in prosecuting the appeal filed by it. Therefore, following the decision of the Delhi Bench of the Tribunal in the case of Multiplan India Pvt. Ltd. reported in 38 ITD 320 and the decision 2 (Raghuraj Singh) of Hon’ble Supreme Court in the case of CIT vs. B. Bhattachargee & Another reported in 118 ITR 461, the appeal filed by the assessee is dismissed in limine. However, if the assessee, through proper application can satisfy the bench for such non-appearance, the Tribunal may at its discretion recall the order. The appeal filed by the assessee is accordingly dismissed.

3.

In the result appeal filed by the assessee is dismissed. (Order Pronounced in the Court at the time of hearing itself i.e. on 27.09.2017)

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