RATCHET LABORATORIES LTD.,KARNAL vs. ACIT, KARNAL

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ITA 3594/DEL/2015Status: DisposedITAT Delhi08 October 2018AY 2010-113 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 consistent non-appearance of the assessee and inferred a lack of interest in pursuing the appeal. Consequently, the appeal was dismissed.

What were the facts?

The assessee's appeal was listed for hearing multiple times, but no one appeared on behalf of the assessee, nor was any adjournment requested. The notice of hearing was duly served.

What were the issues?

The primary issue was the assessee's failure to prosecute their appeal before the Income Tax Appellate Tribunal.

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 G.D. AGRAWAL, HON’BLE & SHRI SUDHANSHU SRIVASTAVA

For Respondent: Shri G. Johnson, Sr. DR
Hearing: 8.10.2018Pronounced: 8.10.2018

PER G.D. AGRAWAL, PRESIDENT

1.

This appeal filed by the assessee is directed against the order of ld. CIT(A), Karnal dated 6.3.2014 for assessment year 2010-11.

2.

None put in an appearance on behalf of the assessee when the appeal was called for hearing on 8th October, 2018 nor any request for adjournment was filed. The notice of hearing was duly served on the assessee through Registered AD post. The case was earlier listed for hearing on 3rd July, 2018 but no one Assessment year 2010-11 attended on behalf of the assessee. This gives an impression that the assessee is not interested in pursuing the appeal filed.

We, therefore, have no option but to dismiss the appeal preferred by the assessee, placing reliance on the ratio of decisions in the following cases:-

1.

CIT Vs Multiplan (India) Pvt. Ltd. 38 ITD 320 (Del); and

2. Late Tukoji Rao Holkar vs CWT (1996) 223 ITR 480 (MP)

3.

In the result, the appeal filed by the assessee is dismissed for non-prosecution.

Order pronounced in the open court on 8th October, 2018.

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