M/S. HBN DAIRIES & ALLIED LTD.,NEW DELHI vs. ITO (TDS), NEW DELHI

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ITA 3027/DEL/2015Status: DisposedITAT Delhi18 February 2019AY 2011-122 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 an appeal requires effective prosecution, not just filing. Since the assessee failed to appear or provide reasons for absence, the appeal was dismissed for non-prosecution.

What were the facts?

The assessee filed an appeal against the order of the CIT(A). On the date of hearing, no one appeared on behalf of the assessee, nor was any adjournment requested. The Tribunal noted the assessee's lack of interest in prosecuting the appeal.

What were the issues?

Whether an appeal can be dismissed for non-prosecution when the appellant fails to appear on the hearing date.

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: HSRI H.S.SIDHU & SHRI PRASHANT MAHARISHI

For Respondent: Shri Janardhan Das, Sr. DR
Hearing: 18/02/2019Pronounced: 18/02/2019

O R D E R PER PRASHANT MAHARISHI, A. M.

1.

This is an appeal filed by the assessee against the order of the ld CIT(A)- IX, New Delhi dated 29.10.2014 for the Assessment Year 2011-12.

2.

Today, i.e. on 18/02/2019 when this case was 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). In the case of Estate of Late Tukoji Rao Holker Vs. CWT 223 ITR 480 (MP) while dismissing the reference made at the instance of assessee in default made following observations in their order:

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