REC POWER DISTRIBUTION COMPANY LTD.,NEW DELHI vs. DCIT, NEW DELHI

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ITA 5215/DEL/2013Status: DisposedITAT Delhi03 June 2016AY 2010-112 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 absence of the assessee and the lack of any request for adjournment. Considering the assessee's apparent lack of interest in prosecuting the appeal, the Tribunal decided to dismiss the appeal.

What were the facts?

The assessee filed an appeal against the CIT(A) order. However, no one appeared on behalf of the assessee during the hearing, nor was any request for adjournment received.

What were the issues?

The primary issue was the non-appearance of the assessee before the tribunal for the hearing of their appeal.

Which sections of the Income-tax Act were involved?

Order V Rule 19A

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 BENCHES : “F” NEW DELHI

Before: SHRI H.S. SIDHU & SHRI PRASHANT MAHARISHI

For Respondent: Shri Sharvan Gotru, Sr. DR
Hearing: 6.4Pronounced: 3.6.2016

PER PRASHANT MAHARISHI, ACCOUNTANT MEMBER This is an appeal filed by the assessee against the order of Ld. CIT(A) XVIII, New Delhi vide order dated 9.7.2013 pertaining to assessment year 2010-11.

2.

However, at the time of hearing no one was present on behalf of the assessee. The appeal was passed over. Despite the same, in the second round also no one was present.

3.

A perusal of the record shows that the date of hearing was intimated to the assessee. Despite the same neither anyone was present nor any request for adjournment was received. From the above it is evident that the assessee is not interested in the prosecution of appeal.

4.

Considering the facts and keeping in view the provisions of Order V Rule 19A of the Income-tax Appellate Tribunal Rules, as were considered in the cases of CIT vs. Multiplan (India) Pvt. Ltd., 38 ITD 320 (Del); and Late Tukoji Rao Holkar, 223 ITR 480 (MP), we dismiss this appeal filed by the assessee. The assessee, if so advised, shall be free to move this Tribunal praying for recalling of this order and explaining the reasons for non-compliance etc. and if the Bench is so satisfied about the reasons etc., then this order shall be recalled.

5.

In the result appeal of the assessee is dismissed in limine.

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