PRAVEEN KUMAR,MUZAFFARNAGAR vs. ITO, SHAMLI

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ITA 3160/DEL/2014Status: DisposedITAT Delhi22 September 2015AY 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 presumed the assessee was not serious in pursuing the appeal due to repeated non-appearance. In the absence of any representation or request for adjournment, the appeal was dismissed.

What were the facts?

The assessee filed an appeal before the ITAT challenging an order of the CIT(A). At the time of hearing, no one appeared on behalf of the assessee despite prior notice. This was not the first instance of non-appearance.

What were the issues?

The primary issue was the assessee's failure to appear and prosecute the appeal, leading to its dismissal in limine.

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(2)Show list

Detected automatically from the text. Citations are also linked where they appear in the judgment. The count shows how many other judgments on BharatTax rely on the same authority.

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

Before: SMT DIVA SINGH

Hearing: 22.09.2015Pronounced: 22.09.2015

ORDER By the present appeal the assessee assails the correctness of the order dated 29.01.2014 of CIT(A), Muzaffarnagar pertaining to 2009-10 assessment year on various grounds.

2.

However, at the time of hearing, no one was present on behalf of the assessee. The appeal was passed over twice. In the third round also, the position remained the same. The record shows that on an earlier occasion i.e. on 21.09.2015, also no one was present on behalf of the assessee despite issuance of notice. Accordingly, in the peculiar facts and circumstances of the present case, it can be safely presumed that the assessee is not serious in pursuing the present appeal. Accordingly in the absence of any representation or petition seeking time, the only alternative left is to dismiss the appeal of the assessee in limine. Support is drawn from the order of the Tribunals in Commissioner of Income-Tax vs. Multi Plan India (P) Ltd.; 38 ITD 320 (Del) and Estate of Late Tukojirao Holkar vs. CWT: 223 ITR 480 (M.P).

I.T.A .No.-3160/Del/2014

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