YUGANT TRAVELS PVT. LTD.,,NEW DELHI vs. ITO, NEW DELHI

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ITA 1539/DEL/2013Status: DisposedITAT Delhi31 May 2024AY 2009-10Bench: him against the orders of the ld. Assessing Officer (hereinafter referred to as the Ld. AO, for short).3 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 due to the consistent non-appearance of the assessee and the absence of essential case records, particularly the assessment and appellate orders. This lack of information prevented the Tribunal from adjudicating the appeal on its merits.

What were the facts?

The assessee, Yugant Travels (P) Ltd., appealed against the CIT(A)'s order. Despite multiple hearing dates and notices, including physical affixture, the assessee remained untraceable and did not appear. The original case records, including the assessment and appellate orders, were unavailable as the case was recalled and previously weeded out.

What were the issues?

Non-appearance of the appellant and unavailability of critical case records (assessment and appellate orders) precluding a decision on the merits of the appeal.

Which sections of the Income-tax Act were involved?

AI-generated summary — verify with the full judgment below

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

Before: SHRI MEMBER & SHRI SUDHIR PAREEK

For Respondent: Shri Vivek Vardhan, SR. DR
Hearing: 22.05.2024Pronounced: 31.05.2024

per the address given by the assessee and also available with the department.

5.

We proceeded to dismiss this appeal on the above facts on record and we were prevented to decide the issue on merits because of no records like assessment order and appellate order available on record.

6.

In the above circumstances, the appeal filed by the assessee which is recalled appeal is accordingly dismissed.

7.

In the result, the appeal filed by the assessee is dismissed.

Order pronounced in the open court on 31/05/2024.

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