Loading judgment…
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.
Held
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.
Key Issues
Whether the appeal should be dismissed for non-prosecution due to the assessee's repeated non-appearance at hearings.
Sections Cited
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
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.
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