SHRI HARISH CHANDRA BATRA,DEHRADUN vs. ACIT, DEHRADUN

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ITA 264/DEL/2015Status: DisposedITAT Delhi11 October 2017AY 2010-112 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 observed that the assessee appeared to be uninterested in pursuing the appeal. Therefore, the appeal was dismissed for want of prosecution.

What were the facts?

The assessee filed an appeal before the Income-Tax Appellate Tribunal against an order of the CIT(A). Despite receiving notice, the assessee did not appear before the Tribunal nor requested an adjournment.

What were the issues?

The primary issue was whether the appeal should be dismissed due to the assessee's failure to prosecute it.

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(2)Show list

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Before: Shri H.S. Sidhu & Shri L.P. Sahu

Hearing: 11.10.2017Pronounced: 11.10.2017

ORDER Per L.P. Sahu, A.M. : The assessee is in appeal before the Tribunal against the order of learned CIT(A)-1, Dehradun dated 10.10.2014 passed for the assessment year 2010-11.

2.

None is present on behalf of the assessee despite the notice sent to the assessee at the given address. The notice so issued is deemed to be served upon the assessee. However, there is no representation on behalf of the assessee nor is there any written request for adjournment on record. It

ITA No. 264/Del./2015 2 appears that the assessee is not interested in prosecuting the appeal. Therefore, the appeal of the assessee deserves to be dismissed in limine for want of prosecution in view of the orders of Tribunal in CIT vs. Multi Plan India (P) Ltd., 38 ITD 320 (Del.) and of M.P. High Court in Estate of Late Tukojirao Holkar vs. CWT, 223 ITR 480 (MP).

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