M/S. RASANDIK ENGINEERING INDUSTRIES INDIA LTD.,GURGAON vs. DCIT, NEW DELHI

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ITA 5937/DEL/2014Status: DisposedITAT Delhi04 October 2017AY 2011-123 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 inferred that the assessee was not interested in prosecuting the appeals. Following established rules and precedents, the appeals were treated as un-admitted and dismissed.

What were the facts?

The assessee filed appeals against the orders of the CIT(A) for Assessment Years 2010-11 and 2011-12. Despite proper notice, neither the assessee nor their authorized representative attended the hearing, nor was an adjournment application filed.

What were the issues?

The primary issue was the non-prosecution of the appeals by the assessee. The Tribunal had to decide whether to dismiss the appeals due to the assessee's absence.

Which sections of the Income-tax Act were involved?

Rule 19(2) of Income Tax Appellate Tribunal Rules

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(2)Show list

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Before: SHRI R. K. PANDA & MS SUCHITRA KAMBLE

Hearing: 04.10.2017Pronounced: 04.10.2017

These appeals are filed by the Assessee against the order dated 27/08/2014, & 30/09/2014 passed by CIT(A)-LTU, New Delhi for Assessment Year 2010-11 & 2011-12 respectively. Neither assessee/AR attended nor any application for adjournment has been received despite giving proper notice. It is thus inferred that the assessee is not interested to prosecute this appeal.

2.

Having regard to Rule 19(2) of Income Tax Appellate Tribunal Rules and following various decisions of Delhi Bench of the Tribunal including that of Multiplan India Ltd. [38 ITD 320 (Delhi)] and Hon’ble Madhya Pradesh High Court’s decision in case of Estate of Late Tukojirao Holkar Vs. CWT [223 ITR 480 (MP)], these appeals are treated as un-admitted and dismissed.

3.

In result, the appeals of the assessee’s are stands dismissed for non prosecution.

Order pronounced in the Open Court on 04th October, 2017.

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