M/S. GUPTA ENTERPRISES,NEW DELHI vs. ITO, NEW DELHI

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ITA 3873/DEL/2014Status: DisposedITAT Delhi31 August 2017AY 2009-102 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 held that the assessee was not interested in prosecuting the appeal. Therefore, the appeal was dismissed for want of prosecution.

What were the facts?

The assessee filed an appeal before the ITAT for the assessment year 2009-10. Despite multiple notices for hearing, the assessee neither appeared nor sent an authorized representative.

What were the issues?

Whether an appeal can be dismissed for want of prosecution when the assessee fails to appear for hearings despite receiving notices.

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(1)Show list

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

Before: SHRI B.P. JAIN & SHRI KULDIP SINGH

For Respondent: Shri Arun Kumar Yadav, Senior DR
Hearing: 31.08.2017

ASSESSEE BY : None REVENUE BY : Shri Arun Kumar Yadav, Senior DR Date of Hearing : 31.08.2017 Date of Order : 31.08.2017

O R D E R PER KULDIP SINGH, JUDICIAL MEMBER : The appellant, M/s. Gupta Enterprises (hereinafter referred to as ‘the assessee’), by filing the present appeal, sought to set aside the impugned order dated 29.04.2014 passed by the Commissioner of Income-tax (Appeals)-XXIII, New Delhi qua the assessment year 2009-10. 2. In the aforesaid appeal, notice was sent to the assessee for hearing on 25.05.2017, 10.07.2017 & 31.08.2017 but the appellant has not preferred to put in his appearance himself or through his authorized representative nor sent any request for adjournment.

So, it is apparent on record that the appellant is not interested in prosecution of the present appeal.

3.

Keeping in view the legal position that mere issuance of notice does not amount to admission of appeal and this issue has been squarely decided by Hon’ble ITAT in the case of CIT Vs. Multiplan (India) Pvt. Ltd. 38 ITD 320 (Del.), the present appeal is hereby dismissed for want of prosecution with liberty to the assessee to file an application to recall the order subject to demonstrate that he was prevented by sufficient cause from putting his appearance at the time of hearing.

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