HARISH KUMAR ARORA,NAINITAL vs. ITO- I, NAINITAL

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ITA 6052/DEL/2013Status: DisposedITAT Delhi05 May 2016AY 2009-102 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 appeal was not being prosecuted by the assessee. Relying on judicial precedents, the Tribunal decided to dismiss the appeal for non-prosecution.

What were the facts?

The assessee filed an appeal against the order of the CIT(A). On the date of hearing, neither the assessee nor their representative appeared before the Tribunal, nor was any adjournment requested.

What were the issues?

Whether an appeal can be dismissed for non-prosecution when the assessee fails to appear for hearing. The applicability of judicial precedents in such cases.

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 “C”: NEW DELHI

Before: SHRI I.C.SUDHIR & SHRI PRASHANT MAHARISHI

Hearing: 05/05/2016Pronounced: 05/05/2016

Assessee by : None Respondent by: Sh. T. Vasanthan, Sr. Dr Date of Hearing 05/05/2016 Date of pronouncement 05/05/2016 O R D E R PER PRASHANT MAHARISHI, A. M.

1.

This appeal by the assessee is directed against the order of the ld CIT(A)-II, Dehradun dated 23.07.2013 for the Assessment Year 2009-10.

2.

Today, i.e. on 05.05.2016 when the case was called on board, none appeared on behalf of the assessee nor any request for adjournment has been filed before the Tribunal. It seems that the assessee is not interested in prosecuting the appeal; hence, the appeal filed by the assessee is liable to be un-admitted and dismissed for non-prosecution. In our above view, we find support from the following decisions:- (i). In the case of CIT Vs. B.N. Bhattachargee & Another 118 ITR 461 (relevant pages 477 & 478) wherein their Lordships have held that “The appeal does not mean merely filing of appeal but effectively pursuing it.” (ii). In the case of Estate of Late Tukoji Rao Holker Vs. CWT 223 ITR 480 (MP) while dismissing the reference made at the instance of assessee in default made following observations in their order: “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, this court is not bound to answer the reference.

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