MRS. SAROJ GUPTA,NEW DELHI vs. ACIT, NEW DELHI

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ITA 1616/DEL/2013Status: DisposedITAT Delhi25 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 dismissed the appeals filed by the assessee due to their non-appearance and lack of interest in prosecuting the appeal. The assessee was given the liberty to move for recalling the order if they could provide satisfactory reasons for non-compliance.

What were the facts?

The assessee filed appeals against the CIT(A)'s order confirming the assessment order. Despite the hearing date being intimated, neither the assessee nor their representative appeared before the tribunal. No request for adjournment was received.

What were the issues?

The primary issue was the assessee's failure to appear before the ITAT for the hearing of their appeals, leading to the dismissal of the appeals.

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 ANADI N. MISHRA

For Respondent: Shri Niraj Bansal, Sr. DR

order of Ld.CIT(A)- XXXII, New Delhi dt. 19.11.2012 for the Assessment Years 2002-03, 2003-04, 2006-07, 2007-08 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 appeals were 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 the prosecution of appeal. Shri Niraj Bansal,Sr. DR appeared for the revenue.

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