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Facts
The assessee did not file a return of income for the relevant year. Despite receiving contractual receipts of Rs.19,10,677/-, no return was filed. Subsequently, the Assessing Officer (AO) issued a notice under section 148 and made a best judgment assessment under section 144 due to non-compliance. The appeal filed before the CIT(A) was dismissed as it was filed after a delay of 207 days.
Held
The Tribunal noted that multiple hearing opportunities were provided to the assessee and their AR, but neither appeared. Given the consistent non-appearance and non-cooperation of the appellant, the Tribunal decided to proceed with the appeal based on available materials. The Tribunal affirmed its inherent power to dismiss an appeal that is not prosecuted by the appellant.
Key Issues
Whether the appeal should be dismissed due to the appellant's non-prosecution and non-cooperation before the AO, CIT(A), and the Tribunal.
Sections Cited
148, 144
AI-generated summary — verify with the full judgment below
Before: SHRI DINESH MOHAN SINHA & SHRI BIJAYANANDA PRUSETH
आदेश / O R D E R
PER BIJAYANANDA PRUSETH, AM:
This appeal by the assessee emanates from the order passed under section 250 of the Income-tax Act, 1961 (in short, 'the Act’) dated 21.09.2024 by the National Face Less Appeal Centre (NFAC), Delhi/Commissioner of Income-tax (Appeals) [in short, ‘CIT(A)’] for the assessment year (AY) 2010-11, which in turn arises out of assessment order passed by the Assessing Officer (in short, ‘AO’) u/s. 144 r.w.s. 147 of the Act on 31.10.2017.
The assessee neither appeared nor filed any application for adjournment, despite sending notices for hearing at the address given by the assessee Form 36.
10-11 Ramashis R Pandey No other alternative address IS available with the Registry. The case was fixed for hearing on 03.06.2025, 30.06.2025 and 10.07.2025 and 01.09.2025. However, none appeared on behalf of the assessee. Therefore, in the peculiar circumstances of the case, we are constrained to decide this appeal on the basis of materials available on record.
Brief facts of the case the assessee did not file return of income for the year under consideration. It was found from ITS details that during the year under consideration, the assessee had received contractual receipts of Rs.19,10,677/-. Thereafter, AO issued notice u/s 148 of the Act on 30.03.2017. Due to repeated non-compliance of assessee in respect of notices on 6 occasions, AO made his best judgment u/s 144 of the Act after relying on various decisions of Hon’ble Supreme Court and High Courts and added addition of Rs.19,10,677/- reflected in 26AS. Aggrieved by the addition made by the AO assessee preferred appeal before CIT(A). The assessee filed appeal before CIT(A) after 207 days. The Ld. CIT(A) did not admit the appeal of assessee relying on various decisions of Hon’ble Supreme Court and High Courts.
Aggrieved by the above order of the CIT(A), the appellant has preferred present appeal before the Tribunal. None appeared on behalf of the appeallant. We have heard Ld. Sr. DR for the Revenue and the materials available before. We find that appellant was non-cooperate before AO as well as CIT(A). Various 10-11 Ramashis R Pandey opportunities of hearing were given to assessee. Neither the assessee nor his AR was present during the hearing on 19.02.2025, 12.03.2025, 02.06.2025, 30.06.2025, 10.07.2025 and 01.09.2025 before the Tribunal. Hence, no useful purpose will be served in prolonging the proceedings further. It is well settled that the Tribunal has inherent power to dismiss the appeal in case it is not prosecuted by the appellant. Hence, considering the facts discussed above, the appeal is dismissed.
In the result, appeal of the assessee is dismissed. Order pronounced on 09/09/2025 in the open court.