M/S. MOOLCHAND AWANA,NOIDA vs. ITO, NOIDA

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ITA 1753/DEL/2016Status: DisposedITAT Delhi29 September 2016AY 2010-113 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 the assessee's absence and lack of communication indicated a lack of interest in pursuing the appeal. Therefore, the appeal was dismissed for non-prosecution.

What were the facts?

The assessee filed an appeal before the ITAT for Assessment Year 2010-11. On the date of hearing, neither the assessee nor their representative appeared, nor was any adjournment application filed.

What were the issues?

Whether an appeal can be dismissed for non-prosecution when the appellant fails to appear for the hearing.

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 BENCH : SMC-I : NEW DELHI

Before: SHRI R.S. SYAL

For Respondent: Shri Rajesh Kumar, Sr.DR
Hearing: 29.9.2016Pronounced: 29.9.2016

(Appellant) (Respondent) Appellant by : None Respondent by: Shri Rajesh Kumar, Sr.DR Date of Hearing : 29.9.2016 Date of Pronouncement: 29.9.2016 ORDER

This appeal by the assessee is directed against the order passed by the CIT(A) on 27.1.2016 in relation to Assessment Year 2010-11.

2.

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 has not been returned unserved. In these circumstances, it appears that the assessee is not interested in prosecuting his 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.

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