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Income Tax Appellate Tribunal, DELHI BENCH: ‘G’ NEW DELHI
Before: SHRI PRASHANT MAHARISHI & SHRI K.NARASIMHA CHARY
Appellant Respondent Assessee by None Revenue by Shri G.K. Dhall, CIT (Intll.DR) Date of Hearing: 27.02.2019 Date of Pronouncement: 27.02.2019 ORDER PER K. NARASIMHA CHARY, JM
Challenging the order dated 20.10.2014 of the Dispute Resolution Panel-III, New Delhi for the Assessment Year 2006-07, the assessee preferred this appeal. 2. When the matter is called today for hearing, there is no representation on behalf of the assessees. It is seen from the record that on 23.8.2018, on the request of the Departmental Representative the appeal was adjourned. Both the parties were informed in the open court. On the next two dates i.e.on 12.11.2018 and 1.1.2019, as the bench was not functioning, the matter was adjourned again. It is seen from the record that notice of hearing was sent to the assessee by registered post on the address given in Form No.36A. Since there has been no representation for the assessee either in person or through his AR, it means that assessee is not interested in prosecuting the appeal. It seems that the assessee had no interest to prosecute the appeal. Nothing prevents the appellant entering appearance in person and submits their difficulties. We are left with no option but to hold that the appeal is liable to be dismissed for non prosecution.
We find support from the decision in Commissioner of Income-tax vs Multiplan India (P) Ltd.: 38 ITD 320(Del) wherein there was no representation for the appellant in the appeal filed by him before the Tribunal, on the date of hearing, nor any communication for adjournment was received as to why the appellant had chosen to remain absent on that 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. Respectfully following the said decision, the appeal filed by the assessee is dismissed for non- prosecution.
The assessee, if so desire, shall be free to move this Tribunal praying for recalling this order and explaining reasons then this order may be recalled.
In the result, the appeal of the assessee is dismissed for non-prosecution. Order pronounced in the Open Court onthis the 27th day of February, 2019.