SH. ASHISH BAHL,NEW DELHI vs. ITO, NEW DELHI

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ITA 6718/DEL/2013Status: DisposedITAT Delhi19 November 2015AY 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 ITAT noted the appellant's consistent absence and lack of interest in pursuing the appeal. The tribunal dismissed the appeal as unadmitted, citing the legal position that mere issuance of notice does not amount to admission.

What were the facts?

The appellant sought to set aside an order from the CIT(A) due to being in judicial custody. However, the appellant failed to appear for multiple hearings before the ITAT, despite receiving notices.

What were the issues?

Whether an appeal can be dismissed for non-prosecution when the appellant fails to appear for hearings. The right of the assessee to file an application to recall the order if prevented by sufficient cause.

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(1)Show list

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Income Tax Appellate Tribunal, DELHI BENCH ‘D ’, NEW DELHI

Before: SHRI J. S. REDDY & SHRI KULDIP SINGH

For Respondent: Ms. Rishpal Bedi, Sr. DR
Hearing: 19.11.23015Pronounced: 19.11.2015

BEFORE SHRI J. S. REDDY, ACCOUNTANT MEMBER AND SHRI KULDIP SINGH, JUDICIAL MEMBER Assessment year : 2008-09 Ashish Bahl, Vs. ITO, Ward-21/4, E-2, Shanti Apartments, New Delhi Sector – 13, Plot No.7, Rohini, New Delhi GIR / PAN: AGFPB7009M (Appellant) (Respondent) Appellant by : None Respondent by : Ms. Rishpal Bedi, Sr. DR Date of hearing : 19.11.23015 Date of pronouncement : 19.11.2015 ORDER PER KULDIP SINGH, JM:

The appellant Shri Ashish Bahl, by filing the present appeal, sought to set aside the impugned order dated 23.10.2013 passed by Ld. CIT(A) XXII, New Delhi qua the assessment year 2008-09 on the ground that:- “the appellant was in judicial custody in relation to a dispute for a long time so he could not manage to attend the case before CIT(A). Now appellant is on bail and pursue the same.”

2.

In the present appeal, notice was sent through RPAD to the assessee for hearing on 02.06.2015, 06.09.2015 and then for 19.11.2015 but the appellant has not preferred to put his appearance himself or through his authorized representative nor sent any request for adjournment. It is apparent on record that the appellant is not interested in prosecution of the present appeal.

3.

Keeping in view the legal position that mere issuance of notice does not amount to admission of appeal and this issue has been squarely decided by Hon’ble ITAT in the case of CIT Vs. Multiplan (India) Pvt. Ltd. 38 ITD 320 (Del.), the present appeal is hereby dismissed with liberty to the assessee to file an application to recall the order subject to demonstrate that he was prevented by sufficient cause from putting his appearance at the time of hearing. 5. In view of above, appeal filed by assessee is dismissed as unadmitted. Order pronounced in the open court on 19th Nov., 2015. 6.

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