What did the Tribunal hold?

The Tribunal, in the absence of the assessee and following established precedents, presumed the assessee was not interested in prosecuting the appeal. The appeal was dismissed in limine.

The assessee filed an appeal against an order for AY 2009-10. On the date of hearing, neither the assessee nor their representative appeared, nor was an adjournment application filed.

What were the issues?

The primary issue was the assessee's non-appearance before the tribunal for the hearing of their appeal.

Sh. Inderjeet Singh Narang, New… vs ITO | ITAT Delhi 2017

Income Tax Appellate Tribunal, DELHI BENCH ‘C’, NEW DELHI

Before: BEFORE SHRI J. SUDHAKAR REDDY & SMT. BEENA A PILLAI

Appellant by : None. Respondent by : Sh. Amrit Lal, Sr.D.R. ORDER

The present appeal has been filed by the assessee against the order dated 22.11.2013 passed by Ld.CIT(A)-XXIII, New Delhi for assessment year (A.Y.) 2009-10. 2. On the date of hearing i.e. on 05.10.2016, none appeared on behalf of the assessee nor any adjournment application was received despite issual of notice. Hence it is presumed that the assessee is not interested in prosecuting the appeal. Heard Shri Amrit Lal, Ld.Sr.D.R. on behalf of the Revenue.

Following the decisions in the case of CIT vs. Multiplan India P.Ltd. 38 ITD, 320 (Delhi), and the decision of the Hon’ble Bombay High Court in the case of M/s Chemipol vs. UOI and others in Central Excise Appeal No. 62/2009 judgement dt. 17th September,2009, we consider it a fit case for dismissing the appeal in limine. It is to clarify that subsequently, if the assessee explains the reasons for non-appearance and if the Bench is so satisfied, the matter may be recalled for the purpose of adjudication of the appeal.

In the result, the appeal by the assessee stands dismissed.

Order pronounced in the open court on 06th January, 2017.

SH. INDERJEET SINGH NARANG,NEW DELHI vs. ITO, NEW DELHI

What did the Tribunal hold?

What were the facts?

What were the issues?

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