PARSOTTAM NARAN PATEL,SURAT vs. THE JCIT, RANGE - 6, SURAT

This appeal is filed by the assessee against the order of learned Commissioner of Income tax (Appeals)-1 , Surat, dtd: 24.02.2016 for the assessment year 2008-09. 2. During hearing of this appeal, nobody is present for the assessee whereas the Ld: D.R: is present for the Revenue: 3 The hearing of appeal was fixed on 09.01.2018 but none appeared on behalf of the assessee nor was any application for adjournment received from the ^ 1 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 adjudication for indefinite period. It was the duty of the assessee to make necessary arrangements for effective ITA No 972/Ahd/2016 Parsottam Narau PateVA.Y.2008-02 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. Bhattachariee & 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 (MP ) 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 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. 4 In the result, the appeal of the assessee is dismissed for non-prosecution: 5. The order pronounced in Ihe open Court on | ) 01.2018. 57 S (O.P.MEENA) (CM: GARG) (ACCOUNTANT MEMBER) (JUDICIAL MEMBER) 3al Surat: faeh IDated :) ).01.2018. Copy sent to- Assessee/AO/Pr. CIT / CIT (A)/ ITAT (DR)/Guard file of ITAT: By order %alhs Assistant Registrar, Surat dereas tr @rr7-thn- 2f1 {77 8 8