MR. PRAMOD PANDEY,NEW DELHI vs. ACIT, NEW DELHI

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ITA 3221/DEL/2013Status: DisposedITAT Delhi18 November 2015AY 2005-062 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 observed that the assessee appeared to be uninterested in pursuing the appeals. Citing a precedent, the Tribunal decided to dismiss the appeals without a detailed examination of the merits.

What were the facts?

The assessee filed appeals for assessment years 2003-04, 2004-05, and 2005-06. The assessee's counsel had previously requested adjournments. At the current hearing, neither the assessee nor their representative appeared, and no adjournment request was made.

What were the issues?

The primary issue was the assessee's non-appearance and lack of interest in prosecuting their appeals before the Tribunal.

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, IN THE INCOME TAX APPELLATE TRIBUNAL

Before: SHRI G.D. AGRAWALG.D. AGRAWAL & AND BEFORE SHRI G.D. AGRAWALG.D. AGRAWAL & AND SHRI SUDHANSHU SRIVASTAVA SHRI SUDHANSHU SRIVASTAVASHRI SUDHANSHU SRIVASTAVA SHRI SUDHANSHU SRIVASTAVA

For Respondent: Smt. Nandita Kanchan, CIT-DR
Hearing: 17.11.2015Pronounced: 18.11.2015

PER G.D. AGRAWAL, VP PER G.D. AGRAWAL, VP :- PER G.D. AGRAWAL, VP PER G.D. AGRAWAL, VP These appeals by the assessee for the assessment years 2003- 04, 2004-05 & 2005-06 are directed against the order of learned CIT(A)-XXXII, New Delhi dated 22nd February, 2013.

1.

At the time of hearing before us today i.e. 17th November, 2015, 2. neither anybody appeared on behalf of the assessee nor there was any request for adjournment. The notice of hearing was duly sent to the assessee by registered post. Earlier also on 25.11.2013 and 12.05.2014, the appeals were adjourned at the request of the assessee’s counsel.

3.

In view of the above, we are of the opinion that the assessee is not interested in prosecuting these appeals. While taking this view, we derive support from the decision of Delhi Bench of ITAT in the case of 2 ITA-3219 to 3221/D/2013 CIT vs. Multiplan India (P.) Ltd. – [1991] 38 ITD 320 (Delhi). Accordingly, we dismiss the assessee’s appeals in limine.

4.

In the result, the appeals filed by the assessee are dismissed in limine. Decision pronounced in the open Court on 18.11.2015.

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