2012 (5) TMI 579 - AT - Income Tax

Non prosecution of appeal by the assessee - Held that - In this case, the notice of date of hearing fixing the appeal for 17.05.2012 was sent to the assessee. However, at the time of hearing, none was present on behalf of the assessee nor filed any application for adjournment of the case. It appears that the assessee is not interested in pursuing the appeal. In cases where the assessee does not want to pursue the appeal, Court/Tribunal have inherent power to dismiss the appeal for non-prosecution as held in the case of M/s. Chemipol vs. Union of India 2009 (9) TMI 177 - BOMBAY HIGH COURT . We are convinced that the assessee is not interested in prosecuting the appeal. We, therefore, dismiss the appeal of the assessee as unadmitted.

Summary

The appeal by the assessee was dismissed by ITAT Mumbai for the assessment year 2005-06 as the assessee did not appear for the hearing and showed no interest in pursuing the appeal. The assessee has the option to request a recall of the order if there is a valid reason for non-appearance.