M/S. SAHAKARI GANNA VIKAS SAMITI LTD. vs. ACIT, MUZAFFARNAGAR

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ITA 4729/DEL/2014Status: DisposedITAT Delhi16 October 2018AY 2010-112 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 was absent and showed no interest in pursuing the appeal, it was dismissed for non-prosecution.

What were the facts?

The assessee filed an appeal against the CIT(A)'s order. On the date of hearing, neither the assessee nor their representative appeared before the Tribunal, and no adjournment request was filed.

What were the issues?

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

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(3)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 “G”: NEW DELHI

Before: SHRI BHAVNESH SAINI & SHRI PRASHANT MAHARISHI

For Respondent: Shri Ved Prakash Mishara, Sr
Hearing: 16/10/2018Pronounced: 16/10/2018

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), Muzaffarnagar dated 25.03.2014 for the Assessment Year 2010-11.

2.

Today, i.e. on 16.10.2018 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: Page | 1

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