M/S. SHAH PUBLICATION (P) LTD.,MUZAFFARNAGAR vs. ACIT, MUZAFFARNAGAR

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ITA 591/DEL/2010Status: DisposedITAT Delhi27 April 2017AY 2006-072 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, considering the non-appearance of the assessee and the lack of any adjournment request, concluded that the assessee was not interested in pursuing the appeal. Therefore, the appeal was dismissed.

What were the facts?

The assessee's appeal was listed for hearing, but neither the assessee nor their representative appeared. Despite the appeal being passed over, no one appeared in the second round either. The revenue was represented by the Senior DR.

What were the issues?

The primary issue was the non-prosecution of the appeal by the assessee due to their absence during the hearing.

Which sections of the Income-tax Act were involved?

Section 143(3)

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(2)Show list

Detected automatically from the text. Citations are also linked where they appear in the judgment. The count shows how many other judgments on BharatTax rely on the same authority.

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

Before: SHRI H.S. SIDHU & SHRI ANADEE NATH MISSHRA

For Respondent: Shri Niraj Bansal, Sr. DR

This appeal filed by the assessee directed against the order of Ld.CIT(A)- Muzaffarnagar dt. 19.11.2009 for the Assessment Year 2006- 07 confirming an assessment order u/s 143(3) of the Income Tax Act, 1961. However, at the time of hearing no one was present on behalf of the assessee. The appeal was passed over. Despite the same, in the second round also no one was present.

2.

A perusal of the record shows that the date of hearing was intimated to the assessee. Despite the same neither anyone was present nor any request for adjournment was received. From the above it is evident that the assessee is not interested in prosecution of appeal. Shri Niraj Bansal,Sr. DR appeared for the revenue. Page 1 of 2

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), we dismiss this appeal filed by the assessee. The assessee, if so advised, shall be free to 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 may be recalled.

4.

This decision was orally pronounced in the Open Court on the date of hearing itself i.e. on 26th April, 2017. This written order is pronounced in open court on 27.4.2017.

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