MR. PRAMOD CHAUHAN,NEW DELHI vs. JCIT, NEW DELHI

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ITA 2888/DEL/2013Status: DisposedITAT Delhi03 March 2016AY 2008-093 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 inferred that the assessee was not interested in prosecuting the appeal. Following established rules and precedents, the appeal was treated as un-admitted and dismissed.

What were the facts?

The assessee filed an appeal against the CIT(A) order for AY 2008-09. Despite sufficient notice, neither the assessee nor their AR attended the hearing, nor was any adjournment request received.

What were the issues?

The primary issue was the non-prosecution of the appeal by the assessee. The Tribunal had to decide whether to proceed with the appeal or dismiss it due to lack of appearance.

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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Income Tax Appellate Tribunal, DELHI BENCH: ‘F’ NEW DELHI

Before: SHRI J. SUDHAKAR REDDY & SMT SUCHITRA KAMBLE

Hearing: 01.03.2016Pronounced: 03.03.2016

ORDER PER SUCHITRA KAMBLE, JM

This appeal is filed by the Assessee against the order dated 18.02.2013 passed by CIT(A) XXIII, New Delhi for Assessment Year 2008-09. Despite informing the hearing date sufficiently on 23.10.2015 to the AR, neither assessee/AR 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)], these appeals are treated as un-admitted and dismissed.

3.

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

The order is pronounced in the open court on 3rd of March, 2016.

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