EPSON TRADING PVT LTD (MERGED BADNOOBS TECHONOLOGY PVT LTD),MUMBAI vs. DCIT, CENTRAL CIRCLE 4(2), MUMBAI

ITA 1715/MUM/2026Status: DisposedITAT Mumbai27 August 2026AY 2010-113 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, citing precedents from the Bombay High Court and Supreme Court, held that it possesses the inherent power to dismiss an appeal for non-prosecution when the appellant fails to appear despite reasonable opportunities. Therefore, the appeal was dismissed without delving into the merits.

What were the facts?

The assessee's appeal was listed for hearing multiple times, but neither the assessee nor their representative appeared before the tribunal. No adjournment requests were filed by the assessee. The tribunal had granted adequate opportunities for the assessee to be heard.

What were the issues?

Whether an appeal can be dismissed for non-prosecution when the assessee fails to appear for multiple hearings despite adequate opportunities. The primary issue was the assessee's failure to prosecute their appeal.

Which sections of the Income-tax Act were involved?

Section 250

AI-generated summary — verify with the full judgment below

IN THE INCOME-TAX APPELLATE TRIBUNAL, MUMBAI “E” BENCH, MUMBAI BEFORE SHRI SANDEEP GOSIAN, JUDICIAL MEMBER AND SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER ITA No.1715/MUM/2026 (AY: 2010-11) EPSON TRADING PVT. LTD. vs. DCIT, CENTRAL CIRCLE – 4(2) A 321, Master Mind 4, Royal Palms, Kautilya Bhavan, Bandra Kurla Goregaon East, Aareymilk Colony, Complex, Bandra (East), Mumbai- Mumbai-400065. 400051. PAN/GIR No: AAACE1830H (Appellant) (Respondent) Assessee by None Revenue by Shri Sujatha Iyyanger (Sr. DR) Date of Hearing 25.08.2026 Date of Pronouncement 27.08.2026 O R D E R PER BIJYANANDA PRUSETH, AM:

This appeal filed by the assessee emanates from the order passed under

section 250 of the Income-tax Act, 1961 (in short, ‘Act’) by the CIT (Appeals)-52,

Mumbai, dated 01.01.2026 for the assessment year (AY) 2019.

The grounds of appeal raised by the assessee are as under:

“1. The Commissioner of Income-tax (Appeals) 52, Mumbai erred in uploading the action of The Deputy Commissioner of Income Tax, Central Circle 4(2) – Mumbai by confirming the addition made of Rs. 1,25,00,000/- as unexplained cash credit u/s. 68 of Income Tax Act, 1961. Whereas as per facts and circumstances it should be allowed.”

The case was fixed for hearing on 04.05.2026; but, none appeared on

behalf of the assessee. The case was thereafter adjourned to 06.07.2026 for

hearing. However, none appeared before the Tribunal nor any request for

adjournment was filed. The case was again adjourned to 25.08.2026. However,

ITA No.1715/MUM/2026 Epson Trading Pvt. Ltd. none attended even on this date. Therefore, no useful purpose will be served in

prolonging the litigation. The Hon’ble Bombay High Court in the case of Chemipol

Vs. Union of India (Central Excise Appeal No. 62 of 2009) has held that it is

axiomatic that no Court or Tribunal is supposed to continue proceedings before it

when the party who has moved it has not appeared nor cared to remain present.

The dismissal, therefore, is an inherent power which every Tribunal possess. The

Hon’ble High Court referred to the decision of Hon’ble SC in the case of

Nandramdas Dwarkadas, AIR 1958 MP 206 while deciding the case. It is now well

settled that the Tribunal has the power to dismiss the appeal if the assessee was

not represented in its case despite adequate and reasonable opportunity of being

heard granted to it. Therefore, without delving into the merits of the case, the

appeal of the assessee is dismissed for non-prosecution. However, liberty is

granted to the assessee to seek recalling of this order by substantiating the

reasons for non-compliance to the notice issued to it.

In the result appeal is dismissed.

Order is pronounced on 27.08.2026.

Sd/- Sd/- (SANDEEP GOSAIN) (BIJYANANDA PRUSETH) JUDICIAL MEMBER ACCOUNTANT MEMBER *Soumili; PS MUMBAI Date: 27.08.2026 Copy of the Order forwarded to: 1. The Assessee

ITA No.1715/MUM/2026 Epson Trading Pvt. Ltd. 2. The Respondent 3. The CIT(A) 4. CIT 5. DR/AR, ITAT, MUMBAI 6. Guard File

By Order

Assistant Registrar ITAT, MUMBAI

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