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Tripat Choudhary, New Delhi vs Assessee

Income Tax Appellate Tribunal29 January 2015

Ratio decidendi

The rule this decision rests on

The Tribunal may dismiss an appeal for non-prosecution where, on two calls of the matter, neither the assessee nor any representative appears and no adjournment is sought, having regard to Order V Rule 19A of the Income-tax Appellate Tribunal Rules; such a dismissal is without prejudice to the assessee's right to apply for recall, which the Tribunal will allow if satisfied by the reasons offered for non-compliance.

Written by Miss Lucy from the judgment below, not taken from a headnote.

Judgment

As delivered

IN THE INCOME TAX APPELLATE TRIBUNALDELHI BENCH: H: NEW DELHIBEFORE SHRI S.V. MEHROTRA. ACCOUNTANT MEMBER ANDSHRI GEORGE GEORGE K, JUDICIAL MEMBERITA No. 2979/Del/2013Assessment Year 2009-10Dr. Tripat Choudhary vs. ACITC-402, Defence Colony Circle 37 (1),New Delhi - 110 024. New Delhi.(PAN AAEPC7216L)(Appellant) (Respondent)

Appellant by : None Respondent by : Shri B.R.R. Kumar, Sr.DR

ORDER

PER GEORGE GEORGE K, JUDICIAL MEMBER

This appeal has been filed by the assessee against the order of the CIT(Appeals) Delhi dated 11.2.2013 for 2009-10 asstt. year.

2. No one was present at the time of hearing. The appeal was passed over in

the first round. In the second round also neither the assessee was present nor

any request for adjournment has been received.

3. In the peculiar facts and circumstances and keeping in view the provisions

of Order V Rule 19A of the Income-tax Appellate Tribunal Rules, as were

considered in the cases of CIT vs. Multiplan (India) Pvt. Ltd., 38 ITD 320 (Del); 2 ITA No. 2979/Del/13

and Late Tukoji Rao Holkar, 223 ITR 480 (MP), CIT vs. B.N. Bhattachargee

and another, reported in 118 ITR 461 [relevant pages 477 & 478], Late Mrs.

Banu E Cowasji Vs. CIT 276 ITR 594 (MP) we dismiss this appeal filed by the

assessee. The assessee, if so advised, shall be free to move this Tribunal praying

for recalling of this order and explaining the reasons for non-compliance etc. and

if the Bench is so satisfied about the reasons etc., then this order shall be

recalled.

4. In the result, the appeal filed by the assessee is dismissed for non

prosecution.

Pronounced in the open court on 29th January, 2015.

sd/- sd/- (S.V. MEHROTRA) (GEORGE GEORGE K) ACCOUNTANT MEMBER JUDICIAL MEMBER

Date 29th January, 2015 *Veena Copy of order forwarded to: 1. Appellant 2. Respondent 3. CIT(A) 4. CIT 5. DR By Order

Deputy Registrar, ITAT

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