OM PRAKASH GUPTA,NEW DELHI vs. ACIT, NEW DELHI

On the last date of hearing, appeal was adjourned on the request of Ld. Counsel for assessee. Last opportunity was also given for today. However, none appeared on behalf of the assessee at the time of hearing of the appeal. It, therefore, appears assessee is no more interested in prosecuting the appeal. Therefore, appeal of assessee is liable to be dismissed un-admittedly. 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 the revenue 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 un-admitted 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 desired, shall be free to move before Tribunal praying for recalling the order on explaining reasons for non-compliance etc.

In the result, the appeal of the assessee is dismissed for non- prosecution. Order pronounced in the open court.