MANISH GUPTA,NEW DELHI vs. ITO, WARD-48(3), NEW DELHI

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ITA 6650/DEL/2019Status: DisposedITAT Delhi25 June 2024AY 2014-15Bench: SHRI S RIFAUR RAHMAN (Accountant Member), SHRI SUDHIR PAREEK (Judicial Member)4 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, noting the assessee's consistent non-prosecution and apparent lack of interest in contesting the appeal, decided the case ex-parte. It found no valid grounds to interfere with the findings of the Ld. CIT(A) and therefore dismissed the appeal.

What were the facts?

The assessee filed an appeal against the order of the Learned Commissioner of Income Tax (Appeal) for AY 2014-15. Despite multiple hearing dates, the assessee consistently failed to appear before the Tribunal, and no request for adjournment was made.

What were the issues?

Whether the appeal should be dismissed for non-prosecution due to the assessee's repeated non-appearance at hearings.

Which sections of the Income-tax Act were involved?

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH: ‘E’: NEW DELHI

Before: SHRI S RIFAUR RAHMAN & SHRI SUDHIR PAREEK

For Respondent: Shri Anshul, Sr. DR
Hearing: 03.06.2024Pronounced: 25.06.2024

This appeal is preferred by the Assessee against the order dated 01.02.2019 passed by the Learned Commissioner of Income Tax (Appeal)-16, New Delhi, (hereinafter referred to as ‘Ld. CIT (A)’) for the Assessment Year (‘AY’) 2014-15.

ITA No.- 6650/Del/2019 Manish Gupta 2. At the outset, none appeared on behalf of the assessee. At the time of hearing on 03.06.2024, nobody appeared on behalf of the assessee and nor was any adjournment sought. From the bare perusal of record, it reveals that prior to dated 03.06.2024 since long period nobody appeared on behalf of the assessee on listed dates for hearing.

3.

We have heard the Ld. Sr. DR and perused the material available on record. Due to consistent non-prosecution from the assessee’s side, we have no option except to decide this case ex- parte after hearing the Ld. Sr. DR. During hearing, Ld. Sr. DR relied upon the order passed by the Ld. CIT(A).

3.1 Upon careful perusal of the case, it has been observed that no one appeared on behalf of the assessee during the hearing, and there was no appearance on previous hearings as well. This indicates that the assessee is not interested in contesting his appeal, and there is no any ground exist to interfere in the detailed finding of Ld. CIT(A) and hence the appeal is liable to be dismissed accordingly

ITA No.- 6650/Del/2019 Manish Gupta 4. Consequently, this appeal is dismissed as indicated above.

Order pronounced in the Open Court on 25 .06.2024

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