2015 (10) TMI 2814 - AT - Income Tax

Non prosecution of appeal - HELD THAT - When the matters were called up for hearing today no one has appeared on behalf of the assessee. The assessee has not filed any adjournment applications also. The notices of hearing sent to the assessee have not returned unserved. In these circumstances it appears that the ass-the appeals filed by the assessee are dismissed for non-prosecutionessee is not interested in prosecuting his appeals. The appeals filed by the assessee are therefore liable to be dismissed for non-prosecution.

Summary

Issues:
- Non-appearance of the assessee for the hearing of appeals filed against orders passed by CIT(A) for Assessment Years 2006-07 & 2007-08.
- Dismissal of appeals for non-prosecution based on precedents and rules.

Analysis:
1. The judgment by the Appellate Tribunal ITAT DELHI pertains to appeals filed by the assessee against orders passed by the CIT(A) for Assessment Years 2006-07 & 2007-08. When the hearing was scheduled, the assessee did not appear, nor filed any adjournment applications, indicating a lack of interest in pursuing the appeals. The Tribunal noted that the notices were not returned unserved, suggesting that the assessee had received them but still chose not to participate.

2. The Tribunal cited legal precedents to support the decision to dismiss the appeals for non-prosecution. Referring to the case of CIT vs. B.N. Bhattachargee & Anr., it was emphasized that merely filing an appeal is not sufficient; effective pursuit is essential. Additionally, the Tribunal highlighted the case of Estate of late Tukojirao Holkar vs. CWT, where it was held that if the party fails to appear for the hearing, the court is not obligated to proceed with the case.

3. Furthermore, the Tribunal referenced the case of Commissioner of Income-tax vs. Multiplan India (P.) Ltd, where the appeal filed by the revenue was treated as unadmitted due to non-appearance without valid reasons. In this instance, the Tribunal exercised its inherent powers to dismiss the appeal in line with Rule 19 of the Income-tax (Appellate Tribunal) Rules, 1963.

4. Consequently, based on the lack of participation by the assessee and in adherence to legal principles and precedents, the appeals filed by the assessee were dismissed for non-prosecution. The decision was pronounced in an open court session on 1st October 2015, highlighting the finality of the judgment due to the assessee's failure to engage in the appeal process.