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Income Tax Appellate Tribunal, INDORE BENCHE, INDORE
Before: SHRI KUL BHARAT & SHRI MANISH BORAD
आदेश / O R D E R
PER MANISH BORAD, A.M: This appeal is filed by the assessee against the order of ld.
CIT(A)-2, Bhopal, dated 29.12.2010. During the course of hearing
none appeared at assessee’s behalf.
We find that the appeal was filed by the assessee on 11.6.2012. It
is evident from record that the present appeal was fixed for hearing
on so many dates i.e. 14.7.2017, 8.8.2017, 26.9.2017 and
13.2.2018 but on all these dates there was no representation on
behalf of the assessee despite notice. This conduct of the assessee
shows that the assessee is not interested in pursuing his 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 appeal of the
assessee is liable for dismissal. Our view is supported by the
following judicial pronouncements:
i) In the case of CIT v. B.N. Bhattachargee and another, reported in 118 ITR 461 (relevant pages 477 and 478) wherein their Lordships have held that: “The appeal does not mean merely filing of the appeal but effectively pursuing it.”
ii) In the case of Estate of late TukojiraoHolkar v. CWT, 223 ITR 480 (M.P.) while dismissing the reference made at the instance of the assessee in default made following observation in their order:
“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.” iii) In the case of CIT v. Multiplan India Ltd., 38 ITD 320 (Del), the appeal filed by the revenue before the Tribunal, which was fixed for hearing. But on the date of hearing, nobody represented the revenue/appellant nor any communication for adjournment was received. There was no communication or information as to why the revenue chose to remain absent on date. The Tribunal on the basis of inherent powers, treated the appeal filed by the revenue as unadmitted in view of the provisions of Rule 19 of the Appellate Tribunal Rules, 1963.
In the result, the appeal filed by the assessee is dismissed for
non-prosecution.
Order was pronounced in the open court on 15.2.2018.
Sd- sd (KUL BHARAT) (MANISH BORAD) JUDICIAL MEMBER ACCOUNTANT MEMBER
Indore; �दनांक Dated : 15/02/2018 Dn/- Copy to: Assessee/AO/Pr. CIT/ CIT (A)/ITAT (DR)/Guard file. By order Private Secretary/DDO, Indore