M/S. HOTEL THE ASCENT,NEW DELHI vs. ITO, NEW DELHI

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ITA 3487/DEL/2016Status: DisposedITAT Delhi17 October 2016AY 2008-093 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 appeared to be not interested in prosecuting its appeals. Therefore, the appeals were liable to be dismissed for non-prosecution.

What were the facts?

The assessee's appeals were listed for hearing, but no one appeared on behalf of the assessee. Notices sent to the assessee's address were returned unserved, and no adjournment application was filed.

What were the issues?

Whether an appeal can be dismissed for non-prosecution when the assessee fails to appear and cannot be served with notices.

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-1 : NEW DELHI

Before: SHRI R.S. SYAL

For Respondent: Shri N.K. Bansal, Sr.DR
Hearing: 17.10.2016Pronounced: 17.10.2016

(Appellant) (Respondent) Appellant by : None Respondent by: Shri N.K. Bansal, Sr.DR Date of Hearing : 17.10.2016 Date of Pronouncement: 17.10.2016 ORDER

These appeals by the assessee are directed against the orders passed by the CIT(A) on 12.03.2015 and 01.07.2014 in relation to Assessment Years 2008-09 and 2010-11, respectively.

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 to the address given in Column No.10 of Form No.36 has been returned unserved by the postal authorities with the remark ‘incomplete’. No new address where notice of hearing could be sent to the assessee has been provided by the assessee. In these circumstances, it appears that the assessee is not interested in prosecuting its appeals. The appeals filed by the assessee are, 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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