Case Number: ITA 1543/DEL/2020
Appellant: Kamal Agarwal, Noida
Respondent: ITO Ward-2(1), Noida
Assessment Year: 2008-09
Result: Appeal Dismissed for Non-Prosecution
Case Filed On: 2020-09-03
Order Type: Final Tribunal Order
Date of Order: 2021-07-29
Pronounced On: 2021-07-29
The case of Kamal Agarwal vs ITO Ward-2(1), Noida addresses the dismissal of an appeal for non-prosecution. The appeal was filed by Kamal Agarwal against the order of the CIT(A)-1, Noida, for the assessment year (AY) 2008-09.
Kamal Agarwal, the appellant, filed an appeal against the assessment order for AY 2008-09. The order was dated 31.01.2018, and the appeal was dismissed by the CIT(A) on grounds of non-prosecution. The appellant raised several grounds challenging the validity of the dismissal and the additions made to the capital gains.
The appellant raised the following grounds of appeal:
The appeal was fixed for hearing on 12.05.2021. However, none appeared on behalf of the appellant. The notice of hearing sent through speed post was returned unserved. The respondent’s representative, Sh. Gaurav Pundir, Sr. DR, requested the dismissal of the appeal.
After hearing the submissions of the Ld. Sr. DR and perusing the material available on record, the Tribunal noted that the appellant was given two opportunities by the CIT(A) to present the case. However, despite the service of notices, the appellant did not appear. The Tribunal referred to the decision of the Hon’ble Supreme Court in the case of CIT vs B.N. Bhattacharya (1997) 118 ITR 461 (SC) and the decision of the Delhi Tribunal in the case of CIT vs Multiplan India Pvt. Ltd. 38 ITD 320 (Del.), which support the dismissal of appeals for non-prosecution.
In light of the above findings, the Tribunal dismissed the appeal of Kamal Agarwal for non-prosecution. The dismissal was pronounced on the conclusion of the virtual hearing on 29th July, 2021.
Order pronounced in the open court on 29th July, 2021.
Sd/-
(KUL BHARAT)
JUDICIAL MEMBER
Dated: 29th July, 2021
Copy forwarded to:
Assistant Registrar
ITAT, New Delhi
Kamal Agarwal vs ITO Ward-2(1), Noida for AY 2008-09: Appeal Dismissed for Non-Prosecution
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