RAVINDRA KUMAR BOTHRA,DELHI vs. ITO, NEW DELHI

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ITA 3795/DEL/2015Status: PendingITAT Delhi14 September 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 presumed the assessee was not interested in pursuing the appeal. Following precedent, the appeal was dismissed as not maintainable.

What were the facts?

The assessee filed an appeal before the ITAT for Assessment Year 2007-08. The appeal was scheduled for hearing, but the assessee did not appear 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

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Income Tax Appellate Tribunal, DELHI BENCHES : SMC-I : NEW DELHI

Before: SHRI R.S. SYAL

For Respondent: Shri N.K.Bansal, Sr. DR
Hearing: 14.09.2016Pronounced: 14.09.2016

ORDER This appeal by the assessee arises out of the order dated 10.04.2015 passed by the CIT(A)-16, New Delhi in relation to the Assessment Year 2007-08.

2.

This appeal was fixed for hearing on 14.09.2016. However, despite notice, none appeared on behalf of the assessee nor has it moved any application for adjournment.

2 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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