SHRI PATEL YUNUS IBRAHIM,,BHARUCH vs. THE DY.CIT, BHARUCH CIRCLE,, BHARUCH

आदेश /O R D E R

PER O.P.MEENA, ACCOUNTANT MEMBER: This appeal by the assessee has been directed against the order of 1. Learned Commissioner of Income Tax (Appeals)[ld.CIT(A)]-VI, Baroda dated 03.02.2014 for assessment year 2005-06.

During hearing of this appeal, nobody is present for the assessee, 2. whereas the Ld.Sr Departmental Representative is present for the Revenue.

Shri Patel Yunus Ibrahim Vs. DCIT, Bharuch Circle, Bharuch /ITA No.1475/Ahd/2014 Page 2 of 3

The hearing of appeal was fixed on 16.05.2019, but none appeared 3. on behalf of the assessee nor was any application for adjournment received from the assessee at the time of the hearing. It seems that the assessee is not interested to pursue the appeal, therefore, it cannot be kept pending for adjudication for indefinite period. It was the duty of the assessee to make necessary arrangements for effective representation on the appointed date. Mere filing of appeal is not enough rather it requires effective persuasion also. In view of these facts, we are of the view that the appeals of the assessee are liable for dismissal in the light of judicial pronouncements by Hon`ble Supreme Court in the case of CIT v. B. N. Bhattacharjee & Others 118 ITR 461(SC), wherein their Lordship have held that “The appeal does not mean merely filing of the appeal but effectively pursuing it.” Further, the Hon`ble Madhya Pradesh High Court in the case of Estate of late Tukojirao Holkar v. CWT, 223 ITR 480 (M.P.) while dismissing the reference made at the instance of the assessee in default their lordship observe as that “If the party, at whose instance the reference is made, fails to appear at the hearing, or fails in taking steps for preparation of the paper books so as to enable hearing of the reference, the court is not bound to answer the reference.” Further, in the case of CIT v. Multiplan India Ltd., 38 ITD 320 (Del), there was no communication or information as to why the revenue chose to remain absent on date, hence, on the basis of inherent powers, the

Shri Patel Yunus Ibrahim Vs. DCIT, Bharuch Circle, Bharuch /ITA No.1475/Ahd/2014 Page 3 of 3

Tribunal treated the appeal; filed by the revenue; as unadmitted in view of the provisions of Rule 19 of the Income Tax Appellate Tribunal Rules, 1963.

In the result, the appeal of the assessee is dismissed for non- 4. prosecution.

The order pronounced in the open court 16-05-2019. 5. Sd/- Sd/- (BHAVNESH SAINI) (O.P.MEENA) (�याियकसद�यतथा/JUDICIAL MEMBER) (लेखासद�यकेसम� /ACCOUNTANT MEMBER) सुरत/ Surat, �दनांक Dated: 16th May , 2019/S.Gangadhara Rao, Sr.PS Copy of order sent to- Assessee/AO/Pr. CIT/ CIT (A)/ ITAT (DR)/Guard file of ITAT. By order / / TRUE COPY / / Assistant Registrar, Surat