O.P. TULSYAN & CO.,NEW DELHI vs. ITO, NEW DELHI

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ITA 1442/DEL/2016Status: DisposedITAT Delhi17 January 2017AY 2011-122 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, following established rules and precedents, inferred that the assessee was not interested in pursuing the appeal. Consequently, the appeal was treated as unadmitted and dismissed.

What were the facts?

The assessee's appeal was listed for hearing. Despite sufficient notice, neither the assessee nor their representative attended the hearing, nor was any adjournment requested.

What were the issues?

Whether an appeal should be dismissed for non-prosecution by the assessee. The applicability of ITAT Rules and judicial precedents in such cases.

Which sections of the Income-tax Act were involved?

Rule 19(2) of ITAT Rules

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 ‘SMC’, NEW DELHI

Before: Sh. R. S. Syal

Hearing: 17.01.2017Pronounced: 17.01.2017

ORDER This appeal by the assessee is directed against the order dated 08.02.2016 passed by the ld. CIT(A)-20 in relation to the assessment year 2011-12.

2.

Despite sending notice of hearing sufficiently in advance, neither assessee attended nor any application for adjournment has been received. It is thus inferred that the assessee is not interested to prosecute this appeal.

3.

Having regard to Rule 19(2) of ITAT Rules and following various decisions of Delhi Bench of the Tribunal including that of Multiplan India Ltd. 38 ITD 320 (Delhi) and Hon’ble Madhya Pradesh high 2 O. P. Tulsyan & Co. Court’s decision in Estate of Late Tukojirao Holkar Vs CWT; 223 ITR 480 (MP), I treat this appeal as unadmitted and dismiss the same.

4.

In the result, the appeal is dismissed.

Order pronounced in the open court on 17.01.2017.

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