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Income Tax Appellate Tribunal, “B” BENCH, AHMEDABAD
Before: SHRI WASEEM AHMED&
The instant appeal filed by the assessee is against the order dated 14.08.2014 passed by the Commissioner of Income Tax (Appeals)-V, Baroda arising out of the order dated 24.01.2014 passed by the ITO, Ward – 5(4), Baroda under section 271(1)(c) of the Income Tax Act, 1961 (hereinafter referred as to “the Act”) for the Assessment Year 2003-04.
The notice of hearing was sent to the assessee by Registered Post as per the address given in Column No.10 of Form No. 36. However, at the time of hearing neither anybody appeared on behalf of the assessee nor any application for adjournment was filed. From this, it is reasonable to infer that the assessee is not serious to pursue its case. Hon’ble Supreme Court in the case of CIT-vs-B.N. Bhattachargee and Another, 118 ITR 461(SC) observed that preferring an appeal means effectively pursuing it. Hon’ble M.P. High Court in the case of Estate of Late Tukojirao Holkar-vs-CWT, 223 ITR 480(M.P.) dismissed the reference filed by the assessee for not taking necessary steps. Similar view is taken by I.T.A.T., Delhi Bench in the case of Multiplan India Ltd., 38 ITD 320. Considering the above, it appears that the assessee is not interested in prosecuting its appeal. We, therefore, are inclined to dismiss the appeal filed by the assessee for non- prosecution. However the assessee is at liberty to apply for the recall of the order within the prescribed time after furnishing the suitable reasons for non-appearance. Hence the appeal filed by the assessee is dismissed.