SMT. S.M. CONTRACTOR,HUBLI vs. ITO, BANGALORE

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ITA 1158/BANG/2016Status: DisposedITAT Bangalore06 March 2017AY 2001-023 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 inferred that the assessee was not interested in pursuing the appeal. Consequently, the appeal was dismissed in limine for want of prosecution.

What were the facts?

The assessee's appeal was listed for hearing, but neither the assessee nor their representative appeared. There was no communication from the assessee's side regarding their absence.

What were the issues?

Whether an appeal should be dismissed for want of prosecution when the appellant fails to appear without any prior intimation or reasonable cause.

AI-generated summary — verify with the full judgment below

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Income Tax Appellate Tribunal, “C” BENCH : BANGALORE

Before: SHRI GEORGE GEORGE K. & SHRI S. JAYARAMAN

For Respondent: Shri. M. K. Biju, JCIT
Hearing: 06.03.2017Pronounced: 06.03.2017

Per George George K., Judicial Member

1.

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.

2.

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.

3.

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.

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