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Income Tax Appellate Tribunal, DELHI BENCH: ‘B’, NEW DELHI
Before: SHRI N.K. BILLAIYA & SHRI N.K. CHOUDHRY
Appellant by None Respondent by Ms. Ashima Neb, Sr.DR Date of hearing 26.09.2018 Date of pronouncement 26.09.2018 ORDER PER N.K. CHOUDHRY, J.M.: The present appeal by the assessee is directed against the order of CIT(A)-17, New Delhi, dated 28.10.2015, pertaining to the assessment year 2009-10.
None put appearance on behalf of the assessee at the time of hearing i.e. today despite issue of notice for hearing, through RPAD at the address furnished by the assessee in column 10 of the memo of appeal in form no.
The envelope, containing the notice of hearing has returned unserved with the remark “Left”. No application for adjournment of hearing has been received on behalf of the assessee. It gives an impression that assessee is not interested in pursuing her appeal.
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.
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.
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.
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.
Respectfully following the view taken in the cases cited supra, we dismiss the above appeal for non-prosecution. Before parting, we add that in case the assessee is serious in pursuing the appeal filed, then she would be at liberty to pray for a recall of this order by moving an appropriate application.
In the result, the appeal of the assessee is dismissed for non- prosecution.
Order is pronounced in the open court on 26th Sept., 2018.