BBC WORLD DISTRIBUTION LTD.,NEW DELHI vs. DCIT (INTERNATIONAL TAXATION), NEW DELHI

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ITA 4813/DEL/2016Status: DisposedITAT Delhi13 May 2019AY 2013-143 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the assessee was not interested in prosecuting the appeal. Therefore, the appeals were liable to be un-admitted and dismissed for non-prosecution.

What were the facts?

The assessee filed appeals against the order of the Assessing Officer for the Assessment Year 2013-14. On the date of hearing, no one appeared on behalf of the assessee, nor was any request for adjournment filed.

What were the issues?

Whether an appeal can be dismissed for non-prosecution when the assessee fails to appear for hearing without any valid reason or adjournment request.

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, DELHI BENCH “A”: NEW DELHI

Before: SMT BEENA A PILLAI & SHRI PRASHANT MAHARISHI

For Respondent: Shri Raman Chopra, CIT DR
Hearing: 13/05/2019Pronounced: 13/05/2019

PER BENCH

1.

These are the appeals by the assessee against the order of the ld AO dated 13.07.2016 for the Assessment Year 2013-14. 2. Today, i.e. on 13.05.2019 when these cases were called on board, none appeared on behalf of the assessee nor any request for adjournment has been filed before the Tribunal. It seems that the assessee is not interested in prosecuting the appeal; hence, the appeal filed by the assessee is liable to be un-admitted and dismissed for non-prosecution. In our above view, we find support from the following decisions:- (i). In the case of CIT Vs. B.N. Bhattachargee & Another 118 ITR 461 (relevant pages 477 & 478) wherein their Lordships have held that “The appeal does not mean merely filing of appeal but effectively pursuing it.” (ii). (MP) while dismissing the reference made at the instance of assessee in default made following observations 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, this court is not bound to answer the reference. (iii). In the case of CIT Vs. Multiplan India Pvt. 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 / applicant, nor any communication for adjournment was received. There was no communication or information as to why revenue choose to remain absent on that date. The Tribunal on the basis of inherent power treated the appeal filed by the revenue as un-admitted in view of Rule 19 of the Appellate Tribunal Rules, 1963. 3. Therefore, keeping in view the above, the appeals filed by the assessee are dismissed for non-prosecution. The assessee, if so advised, shall be free to move this Tribunal praying for recalling of this order and explaining the reasons for non-compliance etc. and if the Bench is so satisfied about the reasons etc, then this order shall be recalled.

4.

In the result, the appeals filed by the assessee are dismissed. Order pronounced in the open court on 13/05/2019. - - (BEENA A PILLAI) ACCOUNTANT MEMBER Dated: 13/05/2019 A K Keot

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