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2018 (6) TMI 1634 - AT - Income TaxDismissal of appeal for non appearance - HELD THAT:- At the time of hearing, neither anybody appeared on behalf of the assessee nor filed any application seeking adjournment. Several adjournments were made in this case either at the request of the assessee or at the request of the Ld. DR. Last such adjournment was made on 19.04.2018 at the application of the assessee fixing the case for hearing on 26.06.2018. On 26.06.2018, when the matter was taken up for hearing no one represented on behalf of assessee. So, it gives an impression that assessee is not seriously interested in pursuing the appeal before the Tribunal. As in the case of CIT Vs. B. N. Bhattacharjee & Anr. [1979 (5) TMI 4 - SUPREME COURT] observed that preferring an appeal means effectively pursuing it and the law does not help a sleeping litigant. Hence, the assessee’s appeal is liable to be dismissed as un-admitted. We, therefore, relying upon the decision of ITAT Delhi Bench in the case of CIT Vs. Multiplan India (Pvt.) Ltd., [1991 (5) TMI 120 - ITAT DELHI-D] dismiss the appeal of the assessee for non-appearance. - Decided against assessee.
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