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Income Tax Appellate Tribunal, JABALPUR BENCH, JABALPUR
Before: SHRI A. D. JAIN & SHRI T. S. KAPOOR
IN THE INCOME TAX APPELLATE TRIBUNAL JABALPUR BENCH, JABALPUR BEFORE SHRI A. D. JAIN, VICE PRESIDENT AND SHRI T. S. KAPOOR, ACCOUNTANT MEMBER ITA No.154/JAB/2018 Assessment Year:2009-10 Rafiq Bhai v. Income Tax Officer Ward No.7 Ward Mominpura, Barghat Seoni Seoni TAN/PAN:AJTPB3919P (Appellant) (Respondent) Appellant by: None Respondent by: Shri P. D. Chougale, D.R. Date of hearing: 03 04 2019 Date of pronouncement: 03 04 2019 O R D E R PER A. D. JAIN, V.P.: This is assessee’s appeal against the order of the ld. CIT(A)-1, Jabalpur, dated 24/4/2018, for assessment year 2011-12. 2. This appeal was taken up for hearing on 3/4/2019, but none appeared on behalf of the assessee, nor any application for adjournment has been filed. On perusal of record, it is noticed that the notice of hearing was duly served on the assessee, as it was issued through RPAD. Since the assessee did not appear on the date fixed for hearing, it appears that the assessee is not interested in prosecuting the appeal. As such, we hold that the appeal is liable to be dismissed for non- prosecution. In this regard, we place reliance upon the following case laws:- 1. CIT vs. Multiplan India Ltd., 38 ITD 320 (Del) 2. Estate of Late Tukojirao Holkar vs. CWT, 223 ITR 480 (M.P.) 3. New Diwan Oil Mills vs. CIT (2008), 296 ITR 495 (P& H)
ITA No.154/JAB/2018 Page 2 of 2
CIT vs. B. N. Bhattachargee and Another, 118 ITR 461(SC)
Respectfully following the view taken in the cases cited (supra), we dismiss the appeal filed by the assessee for non- prosecution. The assessee may, however, get it revived by showing sufficient cause for non-appearance. 4. In the result, appeal of the assessee stands dismissed. Order pronounced in the open Court on 03/04/2019.
Sd/- Sd/- [T. S. KAPOOR] [A. D. JAIN] ACCOUNTANT MEMBER VICE PRESIDENT DATED:03/04/2019 JJ:0304 Copy forwarded to: 1. Appellant 2. Respondent 3. CIT(A) 4. CIT 5. DR