M/S. RAM DEV RICE PVT. LTD.,NEW DELHI vs. ACIT, KARNAL

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ITA 4479/DEL/2014Status: DisposedITAT Delhi21 November 2017AY 2008-092 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 an appeal requires active prosecution and not just the filing of the memo of appeal. Since the assessee failed to appear, the appeal was dismissed for non-prosecution.

What were the facts?

The assessee's appeal was listed for hearing, but no one appeared on behalf of the assessee despite proper notice. The assessee did not appear to be interested in pursuing the appeal.

What were the issues?

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

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(3)Show list

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Income Tax Appellate Tribunal, DELHI BENCHES: ‘F’, NEW DELHI

Before: SHRI R.S. SYAL & SMT. BEENA A PILLAI

For Respondent: Shri Atiq Ahmad, Sr.D.R

PER BEENA A PILLAI, JUDICIAL MEMBER

1.

This appeal by assessee has been directed against the order of Ld. CIT(A), Karnal dated 11.12.2013 for the A.Y. 2008-09. None appeared on behalf of the assessee, at the time of hearing of the appeal despite issue of notice through registered post. It appears that assessee is no more interested in prosecuting the appeal. Therefore, the appeal of assessee is liable to be dismissed as un-admitted.

2.

In view of the above and having regard to Rule 19(2) of Income Tax Appellate Tribunal Rules and following various decisions of Delhi Bench of the Tribunal including that of Multiplan India Ltd., 38 ITD 320 (Del.); Hon’ble Madhya Pradesh High Court decision in the case of Estate of Late Tukojirao Holkar vs. CWT 223 ITR 480 (MP), and also the decision of Hon'ble Supreme Court in the case of CIT vs. B. Bhattachargee & Another (118 ITR 461 at page 477-478) wherein their Lordships held that the appeal does not mean, mere filing of the memo of appeal but effectively pursuing the same, the appeal of the assessee is dismissed as un-admitted.

3.

In the result the appeal filed by the assessee is dismissed for non prosecution. Order pronounced in the Open Court on 21st November, 2017.

Sd/- Sd/- (R.S. SYAL) (BEENA A PILLAI) Vice President Judicial Member Dated: 21st November, 2017. *mv Copy of the Order forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR 6. Guard File

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