M/S RSS ENTERPRISES,BANGALORE vs. ITO, BANGALORE

PDF · subscribers
ITA 635/BANG/2014Status: DisposedITAT Bangalore20 March 2015AY 2009-103 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, following established precedents, treated the appeal as unadmitted due to the assessee's non-prosecution. The appeal was dismissed in limine.

What were the facts?

The assessee filed an appeal before the ITAT. Despite acknowledging the hearing notice, the assessee neither appeared nor filed any adjournment petition. This conduct indicated a lack of interest in pursuing the appeal.

What were the issues?

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

Which sections of the Income-tax Act were involved?

N/A

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(3)Show list

Detected automatically from the text. Citations are also linked where they appear in the judgment. The count shows how many other judgments on BharatTax rely on the same authority.

Income Tax Appellate Tribunal, “B” BENCH : BANGALORE

Before: SHRI N.V. VASUDEVAN & SHRI JASON P. BOAZ

For Respondent: Dr. P.K. Srihari, Addl. CIT(DR)
Hearing: 05.03.2015Pronounced: 20.03.2015

Per N.V. Vasudevan, Judicial Member

1.

When the appeal was filed by the assessee, Acknowledge-cum- Notice was given to the assessee in which hearing of the appeal fixed on 5.3.2015 was duly acknowledged to the assessee. However, none appeared for the Assessee at the time of hearing nor any adjournment petition seeking adjournment of the case was filed either. The above conduct on the part of the assessee shows that it is not interested in prosecuting the appeal filed by it.

2.

Considering the facts and keeping in view the provisions of rule 19(2) of the Income-tax Appellate Tribunal Rules as were considered in the case of CIT vs. Multiplan India Ltd., (38 ITD 320)(Del) we treat this appeal as unadmitted. Similar view has been taken by the Hon’ble Madhya Pradesh High Court in the case of Estate of Late Tukojirao Holkar vs. CWT (223 ITR 480) wherein it has been held as under:

“… 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.”

The Hon’ble Supreme Court in the case of CIT vs. B. 3.

Bhattachargee & Another (118 ITR 461 at page 477-478) held that the appeal does not mean, mere filing of the memo of appeal but effectively pursuing the same.

4.

Following the ratio of the aforesaid decisions, the appeal filed by the assessee is dismissed in limine for non-prosecution. However, if the assessee through proper application can satisfy the Tribunal the reasons for such non-appearance on the appointed date, the Tribunal, at its discretion, may consider recall of this order.

In the result, the appeal filed by the assessee is dismissed. 5.

Pronounced in the open court on this 20th day of March, 2015.

Recent GST High Court judgments

Search GST case law →