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Income Tax Appellate Tribunal, “C” BENCH : BANGALORE
Before: SHRI GEORGE GEORGE K. & SHRI S. JAYARAMAN
Per George George K., Judicial Member
This appeal by the assessee is directed against the order dated 29.02.2016 of the CIT(Appeals), Hubli, relating to assessment year 2001-02.
At the time of hearing of the appeal today i.e., 06.03.2017, none appeared on behalf of the assessee, though notice-cum-acknowledgement of the appeal intimating the hearing for this date has been communicated to the assessee. However, we find that there is neither any appearance nor any communication from the assessee’s side.
Considering the totality of the facts, we are, thus, left with no option but to infer that that the assessee is not interested in prosecuting the appeal. Therefore, following the ratio of decision of the Delhi Bench of the Tribunal in the case of Multiplan (India) Ltd., 38 ITD 320 (Del) and considering the ratio of the Hon’ble Supreme Court and various Hon’ble High Courts in such a situation; we treat the appeal as unadmitted and dismiss the appeal in limine for want of prosecution of the case. The assessee is, however, at liberty to move the Tribunal showing out sufficient reason(s) and/or reasonable cause for failure to prosecute the case on his/her/its behalf.
In the result, the appeal is dismissed in limine. 4.
Pronounced in the open court on 06.03.2017.