M/S. SHIVAM UDYOG PVT. LTD.,NEW DELHI vs. ITO, NEW DELHI

(Appellant) (Respondent) Appellant by : None Respondent by: Shri F.R. Meena, Sr.DR Date of Hearing : 26.10.2016 Date of Pronouncement: 26.10.2016 ORDER

This appeal by the assessee is directed against the order passed by the CIT(A) on 08.09.2014 in relation to Assessment Year 2005-06.

Earlier, on two occasions also when the matter was fixed for hearing none was present on behalf of the assessee. In these circumstances, it appears that the assessee is not interested in prosecuting its appeal. The appeal filed by the assessee is, therefore, liable to be dismissed, for non-prosecution.

Our 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.