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Income Tax Appellate Tribunal, DELHI BENCH : SMC-II : NEW DELHI
Before: SHRI R.S. SYAL
(Appellant) (Respondent) Appellant by : None Respondent by: Shri F.R. Meena, Sr.DR Date of Hearing : 27.10.2016 Date of Pronouncement: 27.10.2016 ORDER
This batch of eight appeals by the assessee are directed against the separate orders passed by the CIT(A) in relation to Assessment Years 2002-03 to 2006-07, 2008-09, 2011-12 and 2003-04, respectively.
When the matter was called up for hearing today, no one has appeared on behalf of the assessee. The assessee has not filed any adjournment application also. The notice of hearing sent to the assessee to the address given in Column No.10 of Form No.36 has not been returned unserved. In these circumstances, it appears that the assessee is not interested in prosecuting his appeals. The appeals filed by the assessee are, therefore, liable to be dismissed, for non-prosecution. My above view finds support from the following decisions:-
1. 1. CIT vs. B.N. Bhattachargee & anr., 118 ITR 461, wherein their Lordships have held: “The appeal does not mean merely filing of the appeal but effectively pursuing it.”
2. Estate of late Tukojirao Holkar vs. CWT, 223 ITR 480 (M.P.), wherein, while dismissing the reference made at the instance of the assessee in default, their Lordships made the following observation:- “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 reference, the court is not bound to answer the reference.”
3. Commissioner of Income-tax vs. Multiplan India (P.) Ltd, 38 ITD 320 (Del.),wherein the appeal filed by the revenue before the Tribunal, was fixed for hearing. But on the date of hearing nobody represented the revenue/appellant nor any communication for adjournment was received. There was no communication or information as to why the revenue chose to remain absent on that date. The Tribunal on the basis of inherent powers, treated the appeal filed by the revenue as unadmitted in view of the provision of Rule 19 of the Income-tax (Appellate Tribunal) Rules, 1963.