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Income Tax Appellate Tribunal, DELHI BENCH: ‘E’ NEW DELHI
Before: SHRI N.K. BILLAIYA & SHRI K.NARASIMHA CHARY
Assessee by None Revenue by Sh. Ravi Kant Gupta, Sr. DR Date of Hearing 13.08.2018 Date of Pronouncement 13.08.2018 ORDER PER K. NARASIMHA CHARY, J.M.
This is an appeal by the Assessee against the orders dated 03.03.2016 in Appeal No.417/2011-12 passed by the Ld. Commissioner of Income- tax (Appeals), Meerut (for short hereinafter called “Ld. CITA”). 2. When the matter is called today, there is no representation for the assessee. It is noticed that on an earlier occasion, i.e. on 17.05.2018, the appeal is adjourned for today i.e. on 13.8.2018 on the written request of assessee’s counsel only. But today there is no representation for the assessee.
In these circumstances, we find no option, but to infer that the assessee lost interest in this matter, and we are left with no option but to hold that the appeal of the assessee is liable to be dismissed for non prosecution. 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 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 assessee as unadmitted 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 desire, shall be free to move this Tribunal praying for recalling this order and 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 on 13th August, 2018.