MR. JAGDEV,FARIDABAD vs. ITO, FARIDABAD

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ITA 5671/DEL/2013Status: DisposedITAT Delhi19 July 2016AY 2003-043 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 noted the assessee's consistent non-appearance, indicating a lack of interest in pursuing the appeal. Following established legal precedents, the appeal was dismissed as un-admitted.

What were the facts?

The assessee's appeal was previously dismissed for default but was relisted. Despite multiple adjournments and notices, the assessee or their counsel failed to appear for the hearings.

What were the issues?

Whether an appeal can be dismissed for non-prosecution by the appellant. The importance of effectively pursuing an appeal beyond mere filing.

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(3)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 BENCHES “D”: DELHI

Before: SHRI BHAVNESH SAINI & SHRI PRASHANT MAHARISHI

Hearing: 08.04.2019Pronounced: 08.04.2019

PER BHAVNESH SAINI, J.M. This appeal by Assessee has been directed against the Order of the Ld. CIT(A), Faridabad, dated 01.08.2013, for the A.Y. 2003-2004.

2.

The record reveals that on earlier occasion, the appeal of assessee were dismissed for default. However, M.A. of the assessee was allowed and appeal was re-fixed for hearing on merits. Thereafter, notice was issued to the 2 ITA.No.5671/Del./2013 Shri Jagdev, Village Ankhir, Faridabad. assessee. The appeal was adjourned on the request of Counsel for Assessee for 24.10.2018. Thereafter, appeal was posted on 05.02.2019 and again on that date, none appeared on behalf of the assessee, despite notifying the date of hearing through registered post. Again, assessee was notified the date of hearing for today i.e., on 08.04.2019 through registered post, however, none appeared on behalf of the assessee. It, therefore, appears that assessee is no more interested in prosecuting the appeal. Therefore, the appeal of the assessee is liable to be dismissed as un- admitted.

3.

In view of the above and 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 (Del.); Hon’ble Madhya Pradesh High Court decision in the case of Estate of Late Tukojirao Holkar vs. CWT 223 ITR 480 (MP), and also the decision of Hon'ble Supreme Court in the case of CIT vs. B. Bhattachargee & Another (118 ITR 461 at page 477-478) wherein their Lordships held that “the appeal does

1.

3 ITA.No.5671/Del./2013 Shri Jagdev, Village Ankhir, Faridabad. not mean, mere filing of the memo of appeal but effectively pursuing the same”. In view of the above, respectfully following the aforecited decisions, we dismiss the appeal of the assessee as un-admitted.

4.

In the result, appeal of the Assessee dismissed.

Order pronounced in the open Court.

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