BHAGWAN DASS,PANIPAT vs. ITO, PANIPAT

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ITA 5620/DEL/2013Status: DisposedITAT Delhi08 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 precedents, treated the appeal as un-admitted due to the assessee's non-prosecution. Consequently, the appeal was dismissed.

What were the facts?

The assessee filed an appeal against the order of the CIT(A) for AY 2009-10. Despite receiving advance notice, neither the assessee nor their representative appeared for the hearing, nor was any adjournment requested.

What were the issues?

The primary issue was the dismissal of the appeal for non-prosecution by the assessee.

Which sections of the Income-tax Act were involved?

Rule 19(2) of Income Tax Appellate Tribunal Rules

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(2)Show list

Detected automatically from the text. Citations are also linked where they appear in the judgment. The count shows how many other judgments on BharatTax rely on the same authority.

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

Before: SHRI R. S. SYAL & SMT SUCHITRA KAMBLE

Hearing: 04.08.2016Pronounced: 08.08.2016

ORDER PER SUCHITRA KAMBLE, JM

This appeal is filed by the Assessee against the order dated 03/06/2013 passed by CIT(A), Karnal 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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