M/S. RASS INTRATECH PVT. LTD.,NEW DELHI vs. ITO, NEW DELHI

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ITA 1710/DEL/2014Status: DisposedITAT Delhi26 April 2016AY 2007-082 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 failure to appear and prosecute the appeal indicates a lack of interest. Consequently, the appeal was dismissed for non-prosecution.

What were the facts?

The assessee's appeal was listed for hearing before the ITAT. However, neither the assessee nor their representative appeared before the Tribunal, nor was any request for adjournment filed.

What were the issues?

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

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(3)Show list

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Income Tax Appellate Tribunal, DELHI BENCH “F”: NEW DELHI

Before: SHRI H.S.SIDHU & SHRI PRASHANT MAHARISHI

Hearing: 07/04/2016Pronounced: 27/04/2016

Assessee by : Sh.None. Respondent by: Sh. Shravan Gupta, Sr. DR Date of Hearing 07/04/2016 Date of pronouncement 27/04/2016 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)-XVIII, New Delhi dated 24.12.2013 for the Assessment Year 2007-08.

2.

Today, i.e. on 07.04.2016 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

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