DR. PRADEEP KUMAR DAVE,NEW DELHI vs. ACIT, NEW DELHI

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ITA 2458/DEL/2015Status: DisposedITAT Delhi07 September 2016AY 2007-082 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 pursuing the appeal. Following relevant rules and judicial precedents, the Tribunal decided to dismiss the appeal without adjudicating on its merits.

What were the facts?

The assessee filed an appeal against the order of the CIT(A) for the assessment year 2007-08. The notice for hearing was sent to the assessee, but neither the assessee nor their representative appeared, nor was an adjournment requested.

What were the issues?

The primary issue was the non-appearance of the assessee for the hearing. The Tribunal had to decide whether to proceed with the appeal or dismiss it due to the absence.

Which sections of the Income-tax Act were involved?

Rule 19(2) of ITAT Rules

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(1)Show list

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Before: SHRI H.S. SIDHU

Date of Hearing : 07-09-2016 Date of Order : 07-09-2016

O R D E R PER H.S. SIDHU, JM This appeal is filed by the Assessee is directed against the Order dated 25.2.2015 of the Ld. CIT(A)-XX, New Delhi relevant to assessment year 2007-08.

2.

In this case the Notice was sent to the Assessee for hearing by Regd. AD Post for today i.e. 07.09.2016 at the address mentioned in Form No. 36 vide Column No. 10, but neither the assessee nor his Authorised Representative attended the hearing and also not filed any application for adjournment. It is thus inferred that the assessee is not interested in prosecution of his appeal, therefore, in my considered opinion, no useful purpose would be served to send the notice again and again on the same address.

3.

Having regard to Rule 19(2) of ITAT 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 Estate of Late Tukojirao Holkar vs. CWT; 223 ITR 480 (MP), I treat this appeal as unadmitted and dismiss the same. I would like 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.

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