RENOVISION AUTOMATION SERVICES (P) LTD., NEW DELHI vs. DCIT, NEW DELHI

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ITA 1210/DEL/2013Status: DisposedITAT Delhi14 September 2016AY 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, following a precedent, presumed the assessee was not interested in pursuing the appeal. Consequently, the appeal was dismissed as not maintainable.

What were the facts?

The assessee's appeal was scheduled for hearing, but neither the assessee nor their representative appeared. No adjournment application was filed.

What were the issues?

Whether the appeal should be dismissed due to the assessee's non-appearance and lack of interest in prosecution.

AI-generated summary — verify with the full judgment below

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Income Tax Appellate Tribunal, DELHI BENCHES : F, NEW DELHI

Before: SHRI R.S. SYAL & SMT. BEENA A PILLAI

For Respondent: Shri F.R.Meena, Sr. DR
Hearing: 14.09.2016Pronounced: 14.09.2016

ORDER

PER R.S. SYAL, ACCOUNTANT MEMBER

1.

This appeal by the assessee arises out of the order passed by the CIT(A)-XVIII, New Delhi on 04.12.2012 in relation to the Assessment Year 2009-10.

2.

This appeal was fixed for hearing on 14.09.2016. However, despite notice, none appeared on behalf of the 2 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.

3.

In the result assessee’s appeal is dismissed as not maintainable.

The order pronounced in the open court on 14.09.2016.

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