MR. AALOKE SURIE,NEW DELHI vs. DCIT, NEW DELHI

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ITA 2328/DEL/2014Status: DisposedITAT Delhi11 August 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 established rules and precedents, treated the appeal as un-admitted due to non-prosecution by the assessee.

What were the facts?

The assessee filed an appeal against the CIT(A) order for AY 2009-10. Despite receiving advance notice, the assessee neither attended the hearing nor sought an adjournment.

What were the issues?

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

Which sections of the Income-tax Act were involved?

Rule 19(2)

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(2)Show list

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Income Tax Appellate Tribunal, DELHI BENCH: ‘A’ NEW DELHI

Before: SHRI G. D. AGRAWAL & SMT SUCHITRA KAMBLE

Hearing: 11.08.2016Pronounced: 11.08.2016

PER SUCHITRA KAMBLE, JM

1.

This appeal is filed by the Assessee against the order dated 13/03/2014 passed by CIT(A)-IX, New Delhi for Assessment Year 2009-10. 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.

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