SMT. VEERMATI,BAGHPAT vs. ITO, UTTAR PRADESH

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ITA 6406/DEL/2016Status: DisposedITAT Delhi20 March 2017AY 2009-103 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, in the absence of the assessee and relying on various judicial precedents, dismissed the appeal. The assessee was granted liberty to recall the appeal upon filing a proper application.

What were the facts?

The assessee's appeal was listed for hearing before the ITAT. Despite valid service of notice, no one appeared on behalf of the assessee. The Tribunal considered the provisions of Rule 19(2) of the Income Tax (Appellate Tribunal) Rules, 1963.

What were the issues?

Whether the appeal should be dismissed due to the non-appearance of the assessee. The applicability of Rule 19(2) for ex-parte proceedings was considered.

Which sections of the Income-tax Act were involved?

Rule 19(2) of Income Tax (Appellate Tribunal) Rules 1963

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 “SMC” NEW DELHI

Before: SHRI B.P. JAIN

For Respondent: Ms. Bedobina Chaudhari, Sr. DR
Hearing: 20/03/2017Pronounced: 20/03/2017

PER B.P. JAIN, ACCOUNTANT MEMBER:

1.

This appeal of the assessee arises from the order of ld. CIT(A), Meerut vide order dated 4.8.2016 for the A.Y. 2009-10.

2.

None appeared in the present case in spite of valid service of notice and therefore keeping in view the provisions of Rule 19(2) of Income Tax (Appellate Tribunal) Rules 1963, as were considered in the Page 1 of 3 case of CIT vs. Multi Plan India Ltd. 38 ITD 320 (Delhi), the assessee’s appeal is dismissed.

3.

I also rely upon the decision of Hon’ble M.P. High Court in the case of Estate of Late Tukojira Holker vs. CW2 220 ITR 480 and the decision of Hon’ble Supreme Court in the case of Bhatta Chargee and Anr. In ITA 118 page 461, relevant pages 477 and 478 in this regard.

4.

Respectfully following the above decisions of various courts of law, I dismiss the appeal of the assessee with liberty to recall the appeal on movement of proper application.

5.

In the result, the appeal of the assessee is dismissed.

6.

Pronounced in the open court on 20.03.2017.

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