MR. S.K. GUPTA,NEW DELHI vs. ACIT, NEW DELHI
In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.
What did the Tribunal hold?
The Tribunal held that the assessee's failure to appear or prosecute the appeals indicates a lack of interest. Following established legal precedents, the appeals are dismissed for want of prosecution.
What were the facts?
The assessee's appeals were listed for hearing multiple times, but the assessee or their representative failed to appear. Despite notices being sent, no response or adjournment request was received from the assessee.
What were the issues?
Whether an appeal can be dismissed for want of prosecution when the appellant fails to appear for hearings. The importance of actively pursuing an appeal.
Which sections of the Income-tax Act were involved?
Rule 19(2) of the Income-tax (Appellate Tribunal) Rules, 1963
AI-generated summary — verify with the full judgment below
Cases cited in this judgment(4)Show listHide 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.
- CIT v. Multiplan India Ltd.2,267 citing38 ITD 320 · 1991 · ITAT
- Estate of Late Tukojirao Holkar v. CWT2,040 citing223 ITR 480 · 1997 · HC
- CIT v. B.N. Bhattacharya & Another1,656 citing118 ITR 461 · 1997 · SC
- New Diwan Oil Mills v. CIT351 citing296 ITR 495 · 2008 · HC
Income Tax Appellate Tribunal, DELHI BENCH: ‘G’ NEW DELHI
Before: SH. H.S. SIDHU & SH. O.P. KANT
ORDER PER O.P. KANT, A.M.: These two appeals, by the assessee, are directed against a common order of learned Commissioner of Income Tax (Appeals)-XXXII, New Delhi, dated 21.11.2012 for assessment years 2005-06 and 2006-07.
Earlier on 22.12.2015, when the case came up for hearing, on the written request of assessee’s counsel the case was adjourned to 09.05.2016, which was informed to both the parties. On 09.05.2016, due to non-functioning of Bench, the case was adjourned to 19.09.2016 and notice regarding next date of hearing was also issued to the assessee through RPAD 2 &1613/Del/2013 AYs: 2005-06 & 2006-07 at the address furnished by him in column 10 of the memo of appeal in form no.
Despite this, on 19.09.2016, when the case was called upon, none responded on behalf of the assessee, nor has any application for adjournment been received on behalf of the assessee. It gives an impression that assessee is not interested in pursuing the appeals.
Considering the facts of the case and keeping in view the provisions of Rule 19(2) of the Income-tax (Appellate Tribunal) Rules, 1963 as were considered in the case of CIT vs. Multiplan India Ltd., (38 ITD 320)(Del), the assessee’s appeals are liable to be dismissed for want of prosecution.
3. The Hon'ble Madhya Pradesh High Court in the case of Estate of Late Tukojirao Holkar vs. CWT (223 ITR 480) has held as under: "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 paper books so as to enable hearing of the reference, the court is not bound to answer the reference. "
Similarly, Hon'ble Punjab & Haryana High Court in the case of New Diwan Oil Mills vs. CIT (2008) 296 ITR 495) returned the reference unanswered since the assessee remained absent and there was not any assistance from the assessee.
Their Lordships of Hon'ble Supreme Court in the case of CIT vs. B. Bhattachargee & Another (118 ITR 461 at page 477-478) held that the appeal does not mean, mere filing of the memo of appeal but effectively pursuing the same.
3 &1613/Del/2013 AYs: 2005-06 & 2006-07 6. Respectfully following the view taken in the cases cited supra, we dismiss the above appeals for non-prosecution. Before parting, we add that in case the assessee is serious in pursuing the appeals filed, then he would be at liberty to pray for a recall of this order by moving an appropriate application.
In the result, both the appeals of the assessee are dismissed for non-prosecution. The decision is pronounced in the open court on 20th Sept., 2016.
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