M/S. GLOBAL HEALTHLINE PVT. LTD.,NEW DELHI vs. DCIT, NEW DELHI

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ITA 1574/DEL/2014Status: DisposedITAT Delhi04 March 2016AY 2006-072 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 the appeal. Therefore, the appeals were liable to be un-admitted and dismissed for non-prosecution.

What were the facts?

The assessee filed appeals before the ITAT for assessment years 2006-07 and 2007-08. On the date of hearing, no one appeared on behalf of the assessee, 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 or provide reasons for absence.

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(2)Show list

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

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

Hearing: 02/03/2016Pronounced: 04/03/2016

Assessee by :None Respondent by:Sh T. Vasanthan, Sr. DR Date of Hearing 02/03/2016 Date of pronouncement 04/03/2016 O R D E R PER PRASHANT MAHARISHI, A. M.

1.

These appeals filed by the assessee are directed against the order of the ld CIT(A)-VIII, New Delhi dated 22.02.2013 & 29.11.2012 for the Assessment Years 2006-07 and 2007-08.

2.

Today, i.e. on 02.03.2016 when the cases were 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 appeals filed by the assessee are 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

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