SH. GULSHAN MIGLANI,DELHI vs. ITO, NEW DELHI

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ITA 4197/DEL/2013Status: DisposedITAT Delhi05 July 2016AY 2008-092 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, noting the assessee's lack of interest in prosecuting the appeal, dismissed it without going into the merits of the case. This decision was supported by a precedent from the Delhi Bench of ITAT.

What were the facts?

The assessee's appeal for AY 2008-09 was listed for hearing. The assessee neither appeared nor requested an adjournment, despite previous adjournments granted at their written request.

What were the issues?

Whether the appeal should be dismissed in limine due to the assessee's non-appearance and lack of prosecution.

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(1)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, IN THE INCOME TAX APPELLATE TRIBUNAL

Before: SHRI G.D. AGRAWALG.D. AGRAWAL & AND BEFORE SHRI G.D. AGRAWALG.D. AGRAWAL & AND SMT. BEENA A. PILLAI MT. BEENA A. PILLAI

For Respondent: Shri T. Vasanthan, Senior DR
Hearing: 05.07.2016Pronounced: 05.07.2016

PER G.D. AGRAWAL, VP PER G.D. AGRAWAL, VP :- PER G.D. AGRAWAL, VP PER G.D. AGRAWAL, VP This appeal by the assessee for the assessment year 2008-09 is directed against the order of learned CIT(A)-XXVII, New Delhi dated 28th January, 2013.

2.

At the time of hearing before us, neither anybody appeared on behalf of the assessee nor there was any request for adjournment. On several occasions in the past i.e., on 01.01.2014, 15.04.2015, 27.01.2016 and 05.04.2016, the matter was adjourned at the written request of the assessee.

3.

In view of the above, we are of the opinion that the assessee is not interested in prosecuting this appeal. While taking this view, we derive support from the decision of Delhi Bench of ITAT in the case of 2 ITA-4197/Del/2013 CIT vs. Multiplan India (P.) Ltd. – [1991] 38 ITD 320 (Delhi). Accordingly, we dismiss the assessee’s appeal in limine.

4.

In the result, the appeal filed by the assessee is dismissed in limine. Decision pronounced in the open Court on 05.07.2016.

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