JAI MATA DI LANDSCAPERS P.LTD,NEW DELHI vs. ACIT, CENTRAL CIRCLE-8, NEW DELHI

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ITA 3403/DEL/2018Status: HeardITAT Delhi29 August 2023AY 2015-16Bench: SHRI N.K. BILLAIYA (Accountant Member), SHRI KUL BHARAT (Judicial 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 found the CIT(A)'s order to be well-reasoned and decided that no interference was warranted. Consequently, both appeals filed by the assessee were dismissed.

What were the facts?

The assessee filed appeals against the consolidated order of the CIT(Appeals). The appeals were listed multiple times, but the assessee's counsel did not appear on any occasion, leading to an ex-parte proceeding.

What were the issues?

The primary issue was whether the CIT(A)'s order dismissing the assessee's appeals was justified, given the assessee's repeated non-appearance.

AI-generated summary — verify with the full judgment below

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

Before: SHRI N.K. BILLAIYA & SHRI KUL BHARAT

For Respondent: Shri Waseem Arshad, CIT(DR)
Hearing: 29.08.2023Pronounced: 29.08.2023

.- 3402/Del/2018 and 3403/Del/2018 are two separate appeals by the Assessee preferred against a consolidated order of the CIT(Appeals)-24, New Delhi, dated 13.03.2018 pertaining to AYs. 2014-15 and 2015-16.

2.

Both these appeals were heard together and are disposed of by this common order for the sake of convenience and brevity. .- 3402 & 3403/Del/2018 Jai mata di landscapers P. Ltd.

3.

These appeals were first listed on 16.08.2021, on which date the Counsel took adjournment. Since then, these appeals were listed several times and on each occasion the appeal was adjourned for one reason or the other. Even today none appeared on behalf of the assessee inspite of notice, therefore, we decided to proceed exparte.

4.

The DR was heard at length.

5.

We have carefully perused the order of the CIT(A). We find that the CIT(A) has dismissed the appeals by a well-reasoned order which calls for no interference. Both appeals are accordingly dismissed.

In the result, both appeals are dismissed.

Order pronounced in the Open Court on 29.08.2023

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