Non appearance without application for adjournment can make the appeal deserve to be dismissed


Court :
INCOME TAX APPELLATE TRIBUNAL

Brief :
None appeared on behalf of the assessee when the appeal was called for hearing nor any request for adjournment was filed. Earlier also none appeared on behalf of the assessee on 21.2.2012. In these circumstances, it , therefore, appears that the assessee is not interested in pursuing this appeal. Accordingly, following the decision of the Delhi Bench of the Tribunal in the case of Multiplan (India) Pvt. Ltd. Vs CIT [38 ITD 320] (Del) and the decision of the Hon'ble Madhya Pradesh High Court in the case of Estate of Late Tukojirao Holkar Vs CWT [(1996) 223 ITR 480 (MP)], this appeal filed by the assessee is dismissed

Citation :
M/s Authentic Team Leather Pvt. Ltd. ,E-18,Krishna Park,Gali no.1,Old Mahavir Nagar New Delhi [PAN:AACCA4213C] (Appellant) Vs ITO,Ward-2(2) , New Delhi. (Respondent) Assessee by: None Revenue by: Smt. Anusha Khurana , DR

IN THE INCOME TAX APPELLATE TRIBUNAL: ‘A’ BENCH ,NEW DELHI

(BEFORE S/SHRI SHRI U.B.S.BEDI ,JM & A.N.PAHUJA, AM )

ITA no. 5673/Del/2011

Asstt. Year:- 2007-08

M/s Authentic Team Leather Pvt.

Ltd. ,E-18,Krishna Park,Gali

no.1,Old Mahavir Nagar

New Delhi

[PAN:AACCA4213C]

(Appellant)

Vs

ITO,Ward-2(2) ,

New Delhi.

 (Respondent)

Assessee by: None

Revenue by: Smt. Anusha Khurana , DR

Date of Hearing:- 19-06-2012

Date of Pronouncement:- 19-06-2012

O R D E R

A.N. PAHUJA:

This appeal filed on 19.12.2011 by the assessee against an order dated 14-09-2011 of the ld. CIT(A), Delhi-V, raises grounds relating to levy of penalty of `30,126/-u/s 271(1)(c) of the Income-tax Act,1961[hereinafter referred to as the ‘Act’]

2. None appeared on behalf of the assessee when the appeal was called for hearing nor any request for adjournment was filed. Earlier also none appeared on behalf of the assessee on 21.2.2012. In these circumstances, it , therefore, appears that the assessee is not interested in pursuing this appeal. Accordingly, following the decision of the Delhi Bench of the Tribunal in the case of Multiplan (India) Pvt. Ltd. Vs CIT [38 ITD 320] (Del) and the decision of the Hon'ble Madhya Pradesh High Court in the case of Estate of Late Tukojirao Holkar Vs CWT [(1996) 223 ITR 480 (MP)], this appeal filed by the assessee is dismissed, in limine.

                                                        Sd/-                      Sd/-

                                                (U.B.S.Bedi)        (A.N. Pahuja)

                                             Judicial Member Accountant Member

New Delhi

Copy of the order forwarded to:

The Assessee/CIT concerned/CIT(A)-V,New Delhi /ITO,Ward-2(2), New Delhi/DR/ Guard file

By order

Deputy Regist rar of ITAT, New Delhi Bench

 



Judgement posted by

Expert

Comments




CCI Pro



Company
23 October 2026
Sr. Accountant

SANKARAN & KRISHNAN

New Delhi

B.Com

View Details
Company
13 October 2026
Accountant

Zerdi & Co. Chartered Accountants

Pune

B.Com

View Details
Company
ARTICLESHIP 08 October 2026
ARTICLE TRAINEE

S.B.G. & CO. CHARTERED ACCOUNTANTS

New Delhi

CA Inter

View Details
Company
14 October 2026
GST & TDS ASSISTANT

AGGARWAL SANJAY & ASSOCIATES

New Delhi

B.Com

View Details
Company
12 October 2026
Finance

I-Genext Consulting Private Limited

New Delhi

CA

View Details
Company
ARTICLESHIP 07 October 2026
Article Assistant

Malhotra Rajesh & Associates

New Delhi

B.Com

View Details
Company
Featured 29 October 2026
Accounts Executive

Synergy Keystone

Chennai

B.Com

View Details
Company
ARTICLESHIP 28 October 2026
Article assistants

Shyam S Gupta and Company

New Delhi

CA Inter

View Details