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Income Tax Appellate Tribunal, DELHI BENCH “C” NEW DELHI
Before: SHRI H.S.SIDHU & SHRI PRASHANT MAHARISHI
Assessee by : None Respondent by: Sh Robin Rawal, Sr. DR Date of Hearing 08/01/2016 Date of pronouncement 02/03/2016 O R D E R PER PRASHANT MAHARISHI, A. M.
This appeal by the assessee is directed against the order of the ld CIT(A)-XV, New Delhi dated 29.11.2013 for the Assessment Year 2006-07.
Today, i.e. on 08.01.2016 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 IR 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.