M/S. MAHILA JAGRITI AND VIKAS KENDRA,ROHTAK vs. ACIT, REWARI

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ITA 5271/DEL/2015Status: DisposedITAT Delhi21 November 2017AY 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 held that an appeal requires effective prosecution, not just filing. 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 multiple times, but no one appeared on their behalf 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 due to the assessee's failure to appear for hearings.

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(3)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 BENCHES: ‘F’, NEW DELHI

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

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

order of Ld. CIT(A), New Delhi dated 30.04.2015 for the A.Y. 2010-11. None appeared on behalf of the assessee, at the time of hearing of the appeal despite issue of notice dated 19.7.17 fixing the date of hearing 24.8.2017 and notice dated 25.9.2017 fixing the date of hearing 16.11.2017 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.); ITA 5271/Del/2015 A.Y. 2010-11 Mahila Jagriti and Vikas Kendra, Rohtak 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.

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