M/S. SARVOTTAM CONSTRUCTION PVT. LTD.,NEW DELHI vs. ITO, NEW DELHI

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ITA 136/DEL/2014Status: DisposedITAT Delhi19 May 2016AY 2003-043 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, following established rules and precedents, inferred that the assessee was not interested in pursuing the appeal. Consequently, the appeal was treated as un-admitted and dismissed.

What were the facts?

The assessee filed an appeal against the CIT(A)'s order for AY 2003-04. Despite advance notice, the assessee neither appeared nor sought an adjournment for the hearing.

What were the issues?

The primary issue was the non-prosecution of the appeal by the assessee. The Tribunal had to decide whether to dismiss the appeal due to the assessee's absence.

Which sections of the Income-tax Act were involved?

Rule 19(2) of Income Tax Appellate Tribunal Rules

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(2)Show list

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Before: SHRI L. P. SAHU & SMT SUCHITRA KAMBLE

For Respondent: Smt. Anima Barnwal, Sr
Hearing: 19.05.2016Pronounced: 1.05.2016

PER SUCHITRA KAMBLE, JM

1.

This appeal is filed by the Assessee against the order dated 30/10/2013 passed by CIT(A) X, New Delhi for Assessment Year 2003-04. Despite sending notice of hearing sufficiently in advance, neither assessee attended nor any application for adjournment has been received. It is thus inferred that the assessee is not interested to prosecute this appeal.

2.

Having regard to Rule 19(2) of Income Tax Appellate Tribunal Rules and following various decisions of Delhi Bench of the Tribunal including that of Multiplan India Ltd. [38 ITD 320 (Delhi)] and Hon’ble Madhya Pradesh High Court’s decision in case of Estate of Late Tukojirao Holkar Vs. CWT [223 ITR 480 (MP)], this appeal is treated as un-admitted and dismissed.

3.

In result, the appeal of the assessee stands dismissed for non prosecution.

Order pronounced in the Open Court on 19th May, 2016.

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