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Income Tax Appellate Tribunal, DELHI BENCHES: ‘E’, NEW DELHI
Before: SHRI N.K.BILLAIYA & SMT. BEENA A PILLAI&
ORDER PER BEENA A PILLAI, JUDICIAL MEMBER Both these appeals are filed by assessee against two separate orders dated 17.02.2015 of Ld.CIT(A)-23, New Delhi for A.Y.2012-13. 2. It is seen from the records that on the last date of hearing i.e. 08th May, 2018, the appeal was adjourned at the request of ld.Counsel for assessee seeking time to file paper book. For ready reference we extract the adjournment application by assessee dt.8.5.2018:
Though sufficient time was provided, assessee did not file any paper book till date, nor there was any representation on behalf of assessee.
Today i.e. 06th August, 2018, when the case was called on board, none appeared on behalf of assessee. Hence it appears that assessee is not interested to prosecute the appeal. Following the decision of this Tribunal in the case of CIT vs. Multiplan India P.Ltd. 38 ITD, 320 (Delhi), and decision of Hon’ble Bombay High Court in the case of M/s Chemipol vs. UOI and others in Central Excise Appeal No. 62/2009 judgement dt. 17th September,2009, we consider it a fit case for dismissing the appeal in limine for non-prosecution. Our above view also finds support from the following decision:- 2 Hon’ble Supreme Court in case of 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.”
Respectfully following the view taken in the cases cited supra, we dismiss both the appeals of assessee. Order pronounced in the Open Court on 10th August, 2018.