MR. SANTOSH KANOJIA,NEW DELHI vs. ITO, NEW DELHI

ORDER This appeal filed by the assessee is directed against the order passed by the CIT(A) on 21.01.2016 in relation to the 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. Earlier the matter was adjourned a couple of times at the request of the assessee. 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. 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.”

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.

The order pronounced in the open court on 08.08.2016.