ASHOK KUMARA CHILLA,HYDERABAD vs. INCOME TAX OFFICER, WARD-15(2), HYDERABAD

The appeal is being fixed for hearing since 27.7.2018 onwards and on one or two occasions, the Bench did not function. The matter came up for hearing on 8.7.2019 on which the date none appeared from the assessee’s side. Thereafter, the mater was listed for hearing on 28.08.2019 and again on 28.10.2019. Shri V. Venkateswara Rao has filed the vakalat nama in this case. Therefore, it is understood that the assessee is aware of the case being listed for hearing but does not deem it necessary to pursue the appeal. When the case was called for hearing, none appeared for the assessee today. The Hon'ble Madhya Pradesh High Court in the case of Estate of Late Tukojirao Holkar vs. CWT (223 ITR 480) has held as under: "if the party, at whose instance the reference is made, fails to appear at the hearing, or fails in Page 1 of 2

Similarly, Hon'ble Punjab & Haryana High Court in the case of New Diwan Oil Mills vs. CIT (2008) 296 ITR 495) returned the reference unanswered since the assessee remained absent and there was not any assistance from the assessee.

Their Lordships of Hon'ble Supreme Court in the case of CIT vs. B. Bhattachargee & Another (118 ITR 461 at page 477- 478) has held that the appeal does not mean mere filing of the memo of appeal but effectively pursuing the same.

Respectfully following the above decisions, the appeal is dismissed for non-prosecution. Even on merits, there is no material to substantiate the grounds raised by the assessee.

In the result, assessee’s appeal is dismissed both for non-appearance and for non-prosecution and also on merits. Order pronounced in the Open Court on 29th October, 2019. Sd/- (P. MADHAVI DEVI) JUDICIAL MEMBER