SH. RAMESH SHARMA,NEW DELHI vs. DCIT, NEW DELHI

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ITA 5174/DEL/2015Status: DisposedITAT Delhi10 December 2018AY 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 the assessee is not interested in prosecuting the appeal due to non-appearance and the appeal being time-barred. Following various High Court and Supreme Court judgments, the appeal was dismissed for want of prosecution.

What were the facts?

The assessee's appeal was filed for assessment year 2011-12. The appeal was time-barred by 239 days, and no condonation application was filed. The assessee did not appear for the hearing despite proper notice.

What were the issues?

Whether an appeal can be dismissed for non-prosecution when the assessee fails to appear and the appeal is time-barred without a condonation application.

Which sections of the Income-tax Act were involved?

Rule 19(2) of the Income-tax (Appellate Tribunal) Rules, 1963

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(4)Show list

Detected automatically from the text. Citations are also linked where they appear in the judgment. The count shows how many other judgments on BharatTax rely on the same authority.

Income Tax Appellate Tribunal, DELHI BENCH: ‘D’, NEW DELHI

Before: SH. BHAVNESH SAINI & SH. O.P. KANT

For Respondent: Smt. Naina Soin Kapil, Sr.DR
Hearing: 10.12.2018Pronounced: 10.12.2018

Date of hearing 10.12.2018 Date of pronouncement 10.12.2018 ORDER

PER O.P. KANT, AM:

1.

This appeal, by the assessee, is directed against order of CIT(A)-XXXII, New Delhi, dated 29.09.2014 for assessment year 2011-12.

2.

In this case, notice was sent to the assessee by RPAD on 18.10.2018 at the address mentioned in Form No. 36, vide Column No. 10, fixing the case for hearing on 10.12.2018. In spite of this, today i.e. on 10.12.2018, when the case was called upon, none turned up on behalf of the assessee, nor any application for adjournment has been filed. As pointed out by the Registry, the appeal is time barred by 239 days, for which no condonation application has been filed till then. It is, thus, inferred that the assessee is not interested in prosecution of his appeal. 3. Considering the facts of the case and keeping in view the provisions of Rule 19(2) of the Income-tax (Appellate Tribunal) Rules, 1963 as were considered in the case of CIT vs. Multiplan India Ltd., (38 ITD 320)(Del), the assessee’s appeal is liable to be dismissed for want of prosecution. 4. The Hon'ble Madhya Pradesh High Court in the case of Estate of Late Tukojirao Holkar vs. CWT (223 ITR 480) has held as under:

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, the court is not bound to answer the reference.

5.

Similarly, Hon'ble Punjab & Haryana High Court in the case of New Diwan Oil Mills vs. CIT (2008) 296 ITR 495) returned the reference unanswered since the assessee remained absent and there was not any assistance from the assessee.

6.

Their Lordships of Hon'ble Supreme Court in the case of CIT vs. B. Bhattachargee & Another (118 ITR 461 at page 477-478) held that the appeal does not mean, mere filing of the memo of appeal but effectively pursuing the same.

7.

Respectfully following the view taken in the cases cited supra, we dismiss the appeal for non-prosecution. Before parting, we add that in case the assessee is serious in pursuing the appeal filed, then he would be at liberty to pray for a recall of this order by moving an appropriate petition and also by taking appropriate action to correct the defects pointed out. The Co- ordinate Bench considering the petition, if so satisfied with the explanation and the actions of curing the defects, may recall this order.

8.

In the result, the appeal of the assessee is dismissed for non- prosecution. The decision is pronounced in the open court on 10th December, 2018.

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