SHRI ARVIND KAUSHIK,NEW DELHI vs. ACIT, NEW DELHI

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ITA 2570/DEL/2016Status: DisposedITAT Delhi25 September 2017AY 2011-122 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 serious in pursuing the appeal due to the lack of representation. Consequently, the appeal was dismissed without a substantive hearing on its merits.

What were the facts?

The assessee's appeal was listed for hearing, but neither the assessee nor their representative appeared. Despite notice being sent, no adjournment was sought.

What were the issues?

The primary issue was the assessee's failure to appear and prosecute their appeal before the Tribunal.

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(2)Show list

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Before: Shri Bhavnesh Saini & Shri L.P. Sahu

For Respondent: Ms. Rakhi Vimal, Sr. DR
Hearing: 25.09.2017Pronounced: 25.09.2017

ORDER Per L.P. Sahu, A.M.: This appeal by the assessee is directed against the order dated 08.02.2016 passed by learned CIT(A)-19, New Delhi for the assessment year 2011-12.

2.

None was present on behalf of the appellant despite the notice was sent through registered post at the address given in column No. 10 of the appeal memo, fixing the date of hearing on 25.09.2017. The notice so issued, having been not received back, is, therefore, deemed to be served upon the assessee. However, there is no representation or application for adjournment on behalf

ITA No. 2570/Del./2016 2 of the assessee received on record. Therefore, it can be safely inferred that the assessee is not serious in pursuing its appeal. In the circumstances, the only alternative left with us is to dismiss the appeal of the assessee in limine. Support is drawn from the order 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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