COCA-COLA INDIA INC.- INDIA BRANCH OFFICE,GURGAON vs. DCIT, NEW DELHI

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ITA 1964/DEL/2015Status: FixedITAT Delhi04 September 2018AY 2010-113 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 its appeal. The appeal was dismissed for non-prosecution, citing previous judicial precedents.

What were the facts?

The assessee filed an appeal against the final assessment order. The appeal was listed for hearing, but no one appeared on behalf of the assessee, nor was any adjournment application filed.

What were the issues?

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

Which sections of the Income-tax Act were involved?

Section 143(3),Section 144C(13)

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 : I-1 : NEW DELHI

Before: SHRI R.S. SYAL & SHRI K.N. CHARY

For Respondent: Shri Sanjay I Bara, CIT, DR
Hearing: 04.09.2018Pronounced: 04.09.2018

(Appellant) (Respondent) Appellant by : None Respondent by: Shri Sanjay I Bara, CIT, DR Date of Hearing : 04.09.2018 Date of Pronouncement: 04.09.2018 ORDER PER R.S. SYAL, VP: This appeal by the assessee is directed against the final assessment order passed by the Assessing Officer u/s 143(3) r.w.s. 144C(13) of the Income-tax Act, 1961, on 28.01.2015 in relation to Assessment Year 2010- 11.

2.

When the matter was called up for hearing today, no one has appeared on behalf of the assessee. The assessee has not filed any adjournment application also. The notice of hearing sent to the assessee has not been returned unserved. The matter was adjourned last time at the request of the assessee. In these circumstances, it appears that the assessee is not interested in prosecuting its appeal. The appeal filed by the assessee is, therefore, liable to be dismissed, for non-prosecution. Our above view finds support from the following decisions:-

1. 1. CIT vs. B.N. Bhattachargee & anr., 118 ITR 461, wherein their Lordships have held: “The appeal does not mean merely filing of the appeal but effectively pursuing it.”

2. Estate of late Tukojirao Holkar vs. CWT, 223 ITR 480 (M.P.), wherein, while dismissing the reference made at the instance of the assessee in default, their Lordships made the following observation:- “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 reference, the court is not bound to answer the reference.”

3. Commissioner of Income-tax vs. Multiplan India (P.) Ltd, 38 ITD 320 (Del.), wherein the appeal filed by the revenue before the Tribunal, was fixed for hearing. But on the date of hearing nobody represented the revenue/appellant nor any communication for 2 adjournment was received. There was no communication or information as to why the revenue chose to remain absent on that date. The Tribunal on the basis of inherent powers, treated the appeal filed by the revenue as unadmitted in view of the provision of Rule 19 of the Income-tax (Appellate Tribunal) Rules, 1963.

3.

In the result, the appeal filed by the assessee is dismissed for non- prosecution. The decision was pronounced in the open court on 04th September,

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