2015 (7) TMI 1424 - AT - Income Tax

Non-prosecution of appeal by Assessee - HELD THAT - As assessee is not interested in pursuing her appeal. It was the duty of the assessee to make necessary arrangements for effective representation on the appointed date. Mere filing of appeal is not enough rather it requires effective prosecution also. In view of these facts we are of the view that the appeal of the assessee is liable for dismissal. Appeal filed by the assessee is dismissed for non-prosecution.

Summary

Issues: Non-prosecution of appeal by the assessee leading to dismissal.

The appeal before the ITAT Indore emanated from an order of the CIT(A)-I, Indore, dated 31.1.2013. Despite multiple opportunities for the assessee to appear, including adjournments granted upon request, the assessee failed to attend the hearings. The Tribunal noted the absence of the assessee and the repeated requests for adjournment without effective prosecution of the appeal. Citing judicial pronouncements, the Tribunal emphasized that filing an appeal is not sufficient; effective pursuit is essential. The Tribunal referred to cases such as CIT v. B.N. Bhattachargee and another, Estate of late Tukojirao Holkar v. CWT, and CIT v. Multiplan India Ltd. to support their decision. The Tribunal concluded that the conduct of the assessee indicated a lack of interest in pursuing the appeal, leading to the dismissal of the appeal for non-prosecution. The decision was pronounced on 13.7.2015.