SAANU INTERNATIONAL,NEW DELHI vs. ITO, NEW DELHI

PDF · subscribers
ITA 1715/DEL/2014Status: DisposedITAT Delhi05 December 2016AY 2007-084 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 inferred that the assessee was not interested in prosecuting the appeal. Following established rules and precedents, the appeal was treated as un-admitted and dismissed.

What were the facts?

The assessee filed an appeal against the CIT(A)'s order. Despite receiving advance notice, the assessee neither attended the hearing nor sought an adjournment.

What were the issues?

The primary issue was the non-prosecution of the appeal by the assessee. The Tribunal had to decide whether to proceed with the appeal or dismiss it due to lack of engagement.

Which sections of the Income-tax Act were involved?

Rule 19(2) of Income Tax Appellate Tribunal 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: ‘G’ NEW DELHI

Before: SHRI O.P. KANT & SMT SUCHITRA KAMBLE

Hearing: 05.12.2016Pronounced: 05.12.2016

PER SUCHITRA KAMBLE, JM

1.

This appeal is filed by the Assessee against the order dated 29/01/2014 passed by CIT(A)-XXIII, New Delhi for Assessment Year 2006-07. 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.

2.

Having regard to Rule 19(2) of Income Tax Appellate Tribunal 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 Court’s decision in case of Estate of Late Tukojirao Holkar Vs. CWT [223 ITR 480 (MP)], this appeal is treated as un-admitted and dismissed.

3.

In result, the appeal of the assessee stands dismissed for non prosecution.

Order pronounced in the Open Court on 05th December, 2016.

Recent GST High Court judgments

Search GST case law →