SH. CHANDER PRAKASH KHOLI,FARIDABAD vs. ITO, NEW DELHI

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ITA 6342/DEL/2016Status: DisposedITAT Delhi03 May 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 have lost interest in prosecuting the appeal due to non-appearance. Consequently, the appeal was dismissed.

What were the facts?

The assessee's appeal was directed against an order of the CIT(A) for the Assessment Year 2010-11. The assessee did not appear for the hearing despite proper notification.

What were the issues?

The primary issue was the assessee's non-appearance before the Tribunal, leading to the dismissal of the appeal.

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(2)Show list

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Income Tax Appellate Tribunal, DELHI BENCH - ‘SMC’, NEW DELHI

Before: SHRI BHAVNESH SAINI

For Respondent: Ms. Bedobani, Sr. DR

This appeal by the assessee has been directed against the order of Ld.CIT(A)- 35, New Delhi dt. 27.09.2016 for the Assessment Year 2010-11.

2.

None appeared on behalf of assessee despite notifying the date of hearing through registered post. It therefore appeared assessee is no more interested in prosecuting the appeal. Therefore the appeal of the assessee is liable to be dismissed.

3.

Considering the facts and keeping in view the provisions of Order V Rule 19A of the Income-tax Appellate Tribunal Rules, as were considered in the cases of CIT vs. Multiplan (India) Pvt. Ltd., 38 ITD 320 (Del); and Late Tukoji Rao Holkar, 223 ITR 480 (MP), I dismiss this appeal filed by the assessee. The assessee, if so advised, shall be free to Page 1 of 2 move this Tribunal praying for recalling of this order and explaining the reasons for non-compliance etc. and if the Bench is so satisfied about the reasons etc., then this order shall be recalled.

4.

This decision was pronounced in the Open Court on the date of hearing itself i.e. on 3rd May, 2017.

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