2011 (5) TMI 1127 - AT - Income Tax

Summary

Issues involved: Non-appearance of the assessee in appeals before the ITAT Mumbai, dismissal of appeals for non-prosecution.

Summary:

Issue 1: Non-appearance of the assessee in appeals before ITAT Mumbai

The appeals were filed by the assessee against the order passed by the Commissioner (Appeals)-XXXVI, Mumbai, for assessment years 2001-02 to 2007-08. Despite multiple notices and no appearance by the assessee or their representative, it was concluded that the assessee was not interested in prosecuting the appeals.

Issue 2: Dismissal of appeals for non-prosecution

Referring to a judgment by the Hon'ble Jurisdictional High Court and a decision by the Delhi Bench of the Tribunal, it was held that when a party does not wish to prosecute proceedings, the court or tribunal has the inherent power to dismiss the appeal. Following these precedents, the ITAT Mumbai treated the appeals as unadmitted and consequently dismissed them.

In conclusion, all the appeals of the assessee were dismissed by the ITAT Mumbai due to non-appearance and lack of prosecution.