ITO,WARD-1, HALDIA, PURBA MEDINIPUR vs. SK. AMINUL ISLAM, PURBA MEDINIPUR

2. Though the assessee had filed a cross objection on several occasions none appeared on behalf of the assessee. Therefore notice was directed to be served through DR by the Tribunal on 15.01.2014, 07.01.2015, 15.06.2015, 17.09.2015, 13.01.2016, 15.03.2016 and 19.05.2016. The Department has not complied with the directions of the Tribunal. Today when the case was called for hearing none appeared on behalf of the department. None appeared on behalf of the assessee. It appears that both the revenue 2 and C.O. No.62/Kol/2012 Sk.Aminul Islam. A.Yr.2008-09 and the assessee are not serious in prosecuting this appeal and the cross objection respectively. Hence the appeal filed by the revenue and the cross objection filed by the assessee are liable to be dismissed for non prosecution. For this view we find support from the following decisions :- “1. In the case of CIT vs B.N.Bhattachrgee and another, reported in 118 ITR 461 [relevant pages 477 & 478] wherein their Lordships have held that : “The appeal does not mean merely filing of the appeal but effectively pursuing it.”

In the case of Estate of late Tukojirao Holkar vs CWT; 223 ITR 480 (MP) while dismissing the reference made at the instance of the assessee in default made following observation 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, the court is not bound to answer the reference.”

In the case of Commissioner of Income-tax vs Multiplan India (P) Ltd.: 38 ITD 320(Del), the appeal filed by the revenue before the Tribunal, which was fixed for hearing. But on the date of hearing nobody represented the revenue/appellant nor any communication for adjournment was received. There was no communication or information as to why the revenue chose to remain absent on that date. The Tribunal on the basis of inherent powers, treated the appeal filed by the revenue as un admitted in view of the provisions of Rule 19 of the Appellate Tribunal Rules, 1963.

In the result, the appeal of the revenue and cross objection of the assessee are dismissed for non-prosecution. Order pronounced in the Court on 26.07.2016.