THE ACIT, 1(1), BHOPAL vs. M/S. M.P. STATE COOPERATIVE HOUSING FEDERATION SOCIETY, BHOPAL

ITA 1055/IND/2016Status: DisposedITAT Indore04 December 2017AY 2013-145 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the assessee's consistent non-appearance indicated a lack of interest in pursuing the appeal. Filing an appeal requires effective prosecution, not just submission.

What were the facts?

The assessee filed an appeal before the ITAT, which was adjourned twice due to the assessee's non-appearance. On the final hearing date, the assessee again failed to appear, while the revenue was represented.

What were the issues?

Whether an appeal filed by the assessee can be dismissed for non-prosecution due to repeated non-appearance.

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(3)Show list

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Income Tax Appellate Tribunal, INDORE BENCH, INDORE

Before: Shri Kul Bharat, Hon’ble & Shri Manish Borad, Hon’ble

For Respondent: Shri Lalchand CIT
Hearing: 4.12.2017Pronounced: 4.12.2017

PER SHRI MANISH BORAD, AM This appeal filed by the assessees emanateS from the order of the learned CIT(A)-2, Bhopal, dated 22.7.2016. M/s M.P. Vidyut Vitaran Company

2.

At the time of hearing, none is present for the assessee

whereas Shri Lalchand, learned Sr. CIT DR is present for the revenue.

3.

This appeal was filed by the assessees. This appeal

was earlier fixed for hearing on 26.9.2017 but on that date

the assessee did not appear. However, taking a lenient

view, this appeal was adjourned by the Bench and was directed to be fixed on 4.12.2017. On this date also, the assessee did not present. However, Shri Lalchand, learned

Senior CIT DR was present for the revenue.

3.

From the above conduct of the asse

The order continues below.

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