AJAY KUMAR TANEJA,NEW DELHI vs. ACIT, NEW DELHI

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ITA 1844/DEL/2012Status: DisposedITAT Delhi13 July 2016AY 2008-093 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 established precedents, the appeal was treated as un-admitted and dismissed.

What were the facts?

The assessee filed an appeal against the CIT(A) order for AY 2008-09. At the time of hearing, neither the assessee nor their representative appeared, nor was any adjournment request received.

What were the issues?

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

AI-generated summary — verify with the full judgment below

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

Before: SHRI PRASHANT MAHARSHI & SMT SUCHITRA KAMBLE

For Respondent: Shri K. K. Jaiswal, DR
Hearing: 13.07.2016Pronounced: 13.07.2016

PER SUCHITRA KAMBLE, JM

1.

The appeal is filed by the Assessee against the orders dated 23/02/2012 passed by CIT(A)-XXV, New Delhi for Assessment Year 2008-09. At the time of hearing, 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.

Order pronounced in the Open Court on 13th July, 2016.

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