2014 (6) TMI 884 - AT - Income Tax

Maintainability of appeal - Non prosecution of case - Held that - Similarly, the hon'ble Punjab and Haryana High Court in the case of New Diwan Oil Mills v. CIT 2005 (2) TMI 108 - PUNJAB AND HARYANA High Court returned the reference unanswered since the assessee remained absent and there was not any assistance from the assessee. - Similarly, the hon'ble Punjab and Haryana High Court in the case of New Diwan Oil Mills v. CIT 2005 (2) TMI 108 - PUNJAB AND HARYANA High Court returned the reference unanswered since the assessee remained absent and there was not any assistance from the assessee. - appeal does not mean, mere filing of the memo of appeal but effectively pursuing the same. - Following decision of CIT v. B. N. Bhattachargee 1979 (5) TMI 4 - SUPREME Court - Appeal dismissed for non-prosecution - Decided against assessee.

Summary

Issues:
Dismissal of appeals for non-prosecution due to absence of the assessee during hearings.

Detailed Analysis:
The judgment pertains to appeals filed by the assessee against separate orders of the Commissioner of Income-tax (Appeals)-I, Ludhiana. The cases were scheduled for hearings on multiple dates, with the final date being June 2, 2014. However, on that date, the assessee was absent without seeking an adjournment, indicating a lack of interest in pursuing the matter. Citing the principle that the law aids the vigilant, not those who neglect their rights, the Tribunal treated the appeals as unadmitted, in accordance with rule 19(2) of the Income-tax (Appellate Tribunal) Rules, as highlighted in the case of CIT v. Multiplan P. India Ltd. [1991] 38 ITD 320 (Delhi).

Furthermore, the Tribunal referenced the decision of the Madhya Pradesh High Court in the case of Estate of late Tukojirao Holkar v. CWT [1997] 223 ITR 480 (MP), which stated that if the party initiating the reference fails to appear for the hearing or take necessary steps for the preparation of documents, the court is not obligated to address the reference. Similarly, the Punjab and Haryana High Court decision in New Diwan Oil Mills v. CIT [2008] 296 ITR 495 (P&H) returned a reference unanswered due to the absence of the assessee and lack of assistance.

The Tribunal also referred to the Supreme Court decision in CIT v. B. N. Bhattachargee [1979] 118 ITR 461 (SC), emphasizing that merely filing an appeal memo is insufficient; active pursuit of the appeal is essential. Consequently, in line with the precedents cited, the Tribunal dismissed all the appeals of the assessee for non-prosecution. The order to dismiss the appeals was pronounced on June 5, 2014, in open court.