SMT. SUMAN SHARMA,HAPUR vs. ITO, HAPUR

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ITA 4150/DEL/2015Status: DisposedITAT Delhi03 August 2016AY 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 presumed the assessee was not interested in pursuing the appeal. Following the ratio in CIT Vs. Multiplan India (P.) Ltd., the appeal was dismissed as not maintainable.

What were the facts?

The assessee filed an appeal before the ITAT against an order of the CIT(A). The appeal was scheduled for hearing, but the assessee neither appeared nor sought an adjournment.

What were the issues?

Whether an appeal can be dismissed for non-prosecution by the assessee.

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 BENCHES : SMC-I : NEW DELHI

Before: SHRI R.S. SYAL

For Respondent: Shri S.K. Jain, Sr. DR
Hearing: 03.08.2016Pronounced: 03.08.2016

ORDER This appeal by the assessee arises out of the order passed by the CIT(A) on 15.01.2015 in relation to the assessment year 2011-12.

2.

This appeal was fixed for hearing on 03.08.2016. However, despite notice, none appeared on behalf of the assessee nor has it moved any application for adjournment. It is, therefore, presumed that the assessee is not interested in prosecuting its appeal. Accordingly, by applying the ratio laid down by the ITAT Delhi Bench in the case of CIT Vs. Multiplan India (P.) Ltd. [(1991) 38 ITD 320], I dismiss this appeal filed by the Appellant-assessee as not maintainable.

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