SANDEEP KUMAR JAIN,NEW DELHI vs. ITO WARD - 56(4), NEW DELHI

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ITA 5152/DEL/2019Status: DisposedITAT Delhi12 September 2023AY 2014-15Bench: SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER, SHRI ANUBHAV SHARMA (Judicial Member)2 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 heard the Departmental Representative and perused the case records. Finding no reason to interfere with the CIT(A)'s findings, the tribunal decided to proceed ex-parte.

What were the facts?

The assessee's appeal against the CIT(A)'s order for AY 2014-15 was listed for hearing. Despite multiple notices, the assessee did not appear before the tribunal.

What were the issues?

The primary issue was the assessee's failure to appear before the tribunal for the appeal hearing.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI ‘B’ BENCH,

Before: SHRI N.K. BILLAIYA, & SHRI ANUBHAV SHARMA

For Respondent: Shri Vivek Kumar Upadhyay, Sr DR
Hearing: 12.09.2023Pronounced: 12.09.2023

ORDER PER N.K. BILLAIYA, ACCOUNTANT MEMBER

This appeal by the assessee is preferred against the order of the ld. CIT(A)-37, New Delhi dated 26.03.2019 pertaining to A.Y.2014- 15. 2. None appeared on behalf of the assessee inspite of several notices since 23.06.2022, therefore, we decided to proceed exparte.

2 3. The DR was heard at length. Case records carefully perused.

4.

We have given a thoughtful consideration to the order of the first appellate authority read with assessment order we could not find any reason to interfere with the findings of the CIT(A). The appeal of the assessee is accordingly dismissed.

5.

Decision announced in the open court on 12.09.2023.

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