What did the Tribunal hold?

The Tribunal noted the assessee's consistent negligence in attending hearings and concluded that the assessee was not interested in pursuing the appeal. Therefore, the Tribunal dismissed the appeal.

The assessee's appeal for AY 2004-05 was initially dismissed ex-parte. The dismissal order was later recalled at the assessee's request. The appeal has since been listed for hearing on multiple occasions.

What were the issues?

Whether the appeal should be dismissed due to the assessee's persistent absence and lack of interest in pursuing the matter.

PAN Insurance Brokerage Co… vs ACIT | ITAT Mumbai 2019

Income Tax Appellate Tribunal, “C” BENCH, MUMBAI

Before: SHRI SAKTIJIT DEY, JM & SHRI MANOJ KUMAR AGGARWAL, AM

For Respondent: Shri Abhi Rama Kartikeyan-Ld.DR

आदेश / O R D E R Per Manoj Kumar Aggarwal (Accountant Member):- 1. Aforesaid appeal by assessee for Assessment Year [AY] 2004-05 is a recalled matter since the appeal was dismissed ex-parte qua the assessee vide order dated 05/05/2017. However, subsequently, the said order was recalled at the behest of the assessee vide MA No.302/Mum/2017 order dated 13/04/2018. Accordingly, the appeal has come up for hearing on various occasions.

The perusal of order sheet entries reveals that the assessee has remained negligent in attending the hearing on multiple occasions without filing any adjournment application. Similar is the situation before us. The conduct of the assessee lead us to conclude that the assessee is not at all interested in pursuing the appeal and merely wasting the precious time of the judicial authorities.

Under the given circumstances, concurring with the view taken by co- ordinate bench vide order dated 05/05/2017 and applying the same reasoning, we dismiss the appeal.

The appeal stands dismissed. Order pronounced in the open court on 14th May, 2019. Sd/- Sd/- (Saktijit Dey) (Manoj Kumar Aggarwal) �ाियक सद� / Judicial Member लेखा सद� / Accountant Member मुंबई Mumbai; िदनांकDated : 14/05/2019 Sr.PS:-Jaisy Varghese आदेश की �ितिलिप अ�ेिषत/Copy of the Order forwarded to : अपीलाथ�/ The Appellant 1. ��थ�/ The Respondent 2. आयकरआयु�(अपील) / The CIT(A) 3. आयकरआयु�/ CIT– concerned 4. िवभागीय�ितिनिध, आयकरअपीलीयअिधकरण, मुंबई/ DR, ITAT, Mumbai 5. गाड�फाईल / Guard File 6. आदेशानुसार/ BY ORDER,

PAN INSURANCE BROKERAGE CO. P.LTD,HARYANA vs. ACIT CIR 8(2), MUMBAI

What did the Tribunal hold?

What were the facts?

What were the issues?

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