What did the Tribunal hold?

The Tribunal inferred that the assessee was not serious about pursuing the appeal. Citing Supreme Court and High Court precedents, the Tribunal dismissed the appeal for non-prosecution.

The assessee filed an appeal against the order of the CIT(A) for AY 2010-11. Despite a notice of hearing sent by registered post, no one appeared on behalf of the assessee, nor was any adjournment requested.

What were the issues?

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

Shree Sagar Stevedores, Bhavnagar vs JCIT | ITAT Ahmedabad 2017

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Before: SHRI MAHAVIR PRASAD & SHRI AMARJIT SINGH

For Respondent: Shri V.K. Singh. Sr. D.R

Hearing: 31/10/2017

PER SHRI MAHAVIR PRASAD, JUDICIAL MEMBER :

This is an appeal by the assessee against the order of the Commissioner of Income Tax(Appeals)-XX, Ahmedabad, dated 19/05/2014 for the Assessment Year (AY) 2010-11. 2. The notice of hearing was sent to the assessee by Registered Post as per the address given in Column No.10 of Form No.

36.

However, at the time of hearing none appeared on behalf of the assessee nor any application for adjournment has been filed. From this, it is reasonable to Shree Sagar Stevedores vs. DCIT Asst.Year – 2010-11 infer that the assessee is not serious to pursue its case. Hon’ble Supreme Hon’ble M.P. High Court in the case of Estate of Late Tukojirao Holkar vs. CWT, 223 ITR 480(M.P.) dismissed the reference filed by the assessee for not taking necessary steps. Similar view is taken by I.T.A.T., Delhi Bench in the case of Multiplan India Ltd., 38 ITD 320. Considering the above, it appears that the assessee is not interested in prosecuting its appeal. We, therefore, dismiss the appeal filed by the assessee for non-prosecution.

In the result, appeal filed by the assessee is dismissed. This Order pronounced in Open Court on /10/2017 vejthr flag vejthr flag vejthr flag महावीर "साद vejthr flag (लेखा सद"य) ("या"यक सद"य) Ahmedabad; Dated 31/10/2017 Asst.Year – 2010-11 आदेश क" ""त"ल"प अ"े"षत/Copy of the Order forwarded to : 1. अपीलाथ" / The Appellant

""यथ" / The Respondent. 3. संबं"धत आयकर आयु"त / Concerned CIT 4. आयकर आयु"त(अपील) / The CIT(A)-XX, Ahmedbad. "वभागीय ""त"न"ध, आयकर अपील"य अ"धकरण, अहमदाबाद / DR, ITAT, Ahmedabad 5. 6. गाड" फाईल / Guard file. आदेशानुसार/ BY ORDER, स"या"पत ""त ////

उप/सहायक पंजीकार (Dy./Asstt.

SHREE SAGAR STEVEDORES,BHAVNAGAR vs. THE JT. CIT, RANGE-1, BHAVNAGAR

What did the Tribunal hold?

What were the facts?

What were the issues?

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