RAM PRAKASH DIWAKAR,KANPUR vs. ACIT, NEW DELHI
In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.
What did the Tribunal hold?
The tribunal dismissed the appeal due to the non-appearance of the appellant. No substantive legal issues were addressed as the appeal was decided on procedural grounds.
What were the facts?
The assessee's appeal was adjourned at their request. Despite being notified of the adjourned date, neither the assessee nor their representative appeared before the tribunal.
What were the issues?
The primary issue was the non-appearance of the assessee before the tribunal, leading to dismissal in default.
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCH “E” NEW DELHI
Before: SHRI I.C. SUDHIR & SHRI PRASHANT MAHARISHI
PER I.C. SUDHIR: JUDICIAL MEMBER The above appeal preferred by the assessee was adjourned for today at the request of learned AR of the appellant on 16.3.2016. The adjournment was sought on written application and the adjourned date was noted. Despite that no one is present on behalf of the appellant nor any application for adjournment has been moved. Under these circumstances, the appeal is dismissed in default due to non-appearance of the appellant.
In result, the appeal is dismissed in default. Order pronounced in the open court on 24 .06.2016 ( PRASHANT MAHARISHI ) JUDICIAL MEMBER Dated: 24 /06/2016 Mohan Lal
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