RAYBAN ORGANICS (P) LTD.,FARIDABAD vs. JCIT, GHAZIABAD

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ITA 2615/DEL/2015Status: DisposedITAT Delhi03 July 2018AY 2010-112 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, following established legal precedents, decided that the appeal should be dismissed for want of prosecution. The assessee was informed they could pray for a recall of the order if serious about pursuing the appeal.

What were the facts?

The assessee's appeal was listed for hearing, but no one appeared on behalf of the assessee, nor was any adjournment application filed. The ITAT had sent a notice to the assessee by RPAD.

What were the issues?

The primary issue was whether the appeal should be dismissed due to the assessee's failure to appear and prosecute the appeal.

Which sections of the Income-tax Act were involved?

Rule 19(2) of the Income-tax (Appellate Tribunal) Rules, 1963

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(4)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: ‘F’, NEW DELHI

Before: SH. BHAVNESH SAINI & SH. O.P. KANT

Hearing: 03.07.2018Pronounced: 03.07.2018

ORDER PER O.P. KANT, A.M.: This appeal, by the assessee, is directed against order of CIT(A), Muzaffarnagar, dated 16.02.2015 pertaining to the assessment year 2010- 11.

2.

In this case, notice was sent to the assessee by RPAD on 15.05.2018 at the address mentioned in Form No. 36, fixing the case for hearing on 03.07.2018. In spite of this, on 03.07.2018 when the case was called upon, none appeared on behalf of the assessee, nor any application for adjournment has been filed. It is, thus, inferred that the assessee is not interested in prosecution of his appeal.

3.

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.

4.

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:

1.

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.

5.

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.

6.

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.

7.

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 it would be at liberty to pray for a recall of this order by moving an appropriate application.

8.

In the result, the appeal is dismissed for non-prosecution. The decision is pronounced in the open court.

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