SHRI RAJESH KUMAR,MEERUT vs. ITO, MEERUT

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ITA 1129/DEL/2015Status: DisposedITAT Delhi03 June 2016AY 2009-102 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 assessee's absence and lack of communication, concluding that the assessee was not interested in pursuing the appeal. Consequently, the appeal was dismissed.

What were the facts?

The assessee filed an appeal against the CIT(A)'s 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-prosecution of the appeal by the assessee due to their absence during the hearing.

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(2)Show list

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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: 8.4Pronounced: 3.6.2016

PER PRASHANT MAHARISHI, ACCOUNTANT MEMBER This is an appeal filed by the assessee against the order of Ld. CIT(A) Meerut vide order dated 16.12.2014 pertaining to assessment year 2009-10.

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. This decision was pronounced in the Open Court on 3rd June, 2016 Sd/- Sd/- (H.S. SIDHU) (PRASHANT MAHARISHI) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: the 3rd June, 2016 ‘veena’ Copy of the Order forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR By order AR Registrar

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