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2016 (7) TMI 1530 - AT - Income TaxNon prosecution of appeal - HELD THAT - Assessee is not interested in prosecution of the present appeal and the same is liable to be dismissed on this ground itself. Therefore considering the facts and keeping in mind the provisions of Rule 19(2) of the Income-tax (Appellate Tribunal) Rules 1963 as were considered in the case of CIT Vs. Multiplan India Ltd. 1991 (5) TMI 120 - ITAT DELHI-D Treat this appeal as un-admitted. Accordingly the appeal is dismissed for want of prosecution. The assessee if so advised shall be free to move this Tribunal praying for recalling of this order and explaining the reasons for non-compliance etc. and if the Bench is so satisfied about the reasons etc. this order shall be recalled. Appeal of the assessee dismissed for want of prosecution.
Issues: Lack of appearance by the assessee and dismissal of appeal for want of prosecution.
Upon reviewing the case, it was found that the assessee did not appear for the hearing scheduled on 25.07.2016 despite receiving a notice on 05.07.2016. Neither the assessee nor their representative attended the hearing nor filed any application for adjournment. The Judicial Member noted that as per Rule 19(2) of the Income-tax (Appellate Tribunal) Rules, 1963, if the appellant shows disinterest in prosecuting the appeal, it can be dismissed on that ground. Citing the case of CIT Vs. Multiplan India Ltd., it was decided to treat the appeal as un-admitted due to the lack of interest shown by the assessee. The order stated that the assessee could approach the Tribunal to explain the reasons for non-compliance and request the order's recall if the Bench finds the reasons satisfactory. The appeal was ultimately dismissed for want of prosecution, with the option for the assessee to seek a recall of the order by providing valid reasons for their absence. In conclusion, the appeal made by the assessee for the assessment year 2005-06 was dismissed by the Appellate Tribunal ITAT AMRITSAR due to the assessee's failure to appear for the hearing and lack of interest in prosecuting the appeal. The decision was based on the provisions of Rule 19(2) of the Income-tax (Appellate Tribunal) Rules, 1963, and previous legal precedents. The Tribunal provided the assessee with the opportunity to explain the reasons for non-compliance and potentially have the order recalled if valid reasons were presented and accepted by the Bench.
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