V.M.INFRASTRUCTURE & CONSTRUCTION,MEERUT vs. DCIT, CIRCLE-2, MEERUT

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ITA 1298/DEL/2022Status: DisposedITAT Delhi06 October 2023AY 2014-15Bench: SHRI SAKTIJIT DEY (Vice President), SHRI N.K. BILLAIYA (Accountant Member)3 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, considering the assessee's consistent non-appearance and the ex parte nature of the lower authorities' orders, found no reason to interfere. The appeal was dismissed.

What were the facts?

The assessee's appeal was dismissed ex parte by the NFAC. The assessment order was also framed ex parte as the assessee failed to respond to notices. The assessee repeatedly sought adjournments and ultimately did not appear for the hearing.

What were the issues?

Whether the appeal should be dismissed due to the assessee's consistent non-appearance and failure to respond to notices.

AI-generated summary — verify with the full judgment below

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

Before: SHRI SAKTIJIT DEY & SHRI N.K. BILLAIYA

For Respondent: Shri Amit Katoch, Sr. DR
Hearing: 04.10.2023Pronounced: 06.10.2023

This appeal by the assessee is preferred against the order dated 29.03.2022 by NFAC, Delhi pertaining to A.Y. 2014-15.

2.

This appeal was first listed for hearing on 15.09.2022 which was adjourned at the request of the counsel for the assessee, thereafter this appeal was listed several times but on each occasion the Authorized Page 1 of 3

ITA No,- 1298/Del/2022 V.M. Infrastructure & Construction Representative took adjournment. After 1st June, 2023, none appeared on behalf of the assessee and the appeal was adjourned, even today none appeared on behalf of the assessee. Looking to the past history, we decided to proceed ex parte. The DR was heard at length. The case records were carefully perused.

3.

Briefly stated the facts of the case are that the assessment order dated 16.12.2019 was framed ex-parte as the assessee did not respond to the notices issued by the AO. The assessee challenged the assessment but the appeal of the assessee was dismissed ex parte.

4.

Considering the attitude of the assessee and after considering the decision of NFAC, we do not find any reason to interfere with the finding of the NFAC. The appeal of the assessee is accordingly dismissed.

5.

In the result, appeal of the assessee is dismissed.

Order pronounced in the Open Court on 6.10.2023

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