2011 (2) TMI 1561 - AT - Income Tax

Summary

Issues involved: Dismissal of appeal for non-prosecution and the assessee's right to approach the Tribunal for recalling the order.

The appeal before the Appellate Tribunal ITAT MUMBAI was directed against the order passed by the ld. CIT(A)-XXI for the Assessment Year 2005-06. The appeal was scheduled for hearing on 4.1.2011 but was adjourned to 23.02.2011 at the request of the assessee. However, at the time of the hearing, no one appeared on behalf of the assessee or filed any application for adjournment. Citing the decision in the case of B.N. Bhattachargee & Anr. (118 ITR 461), it was noted that an appeal must not only be filed but also effectively pursued. Referring to the Hon'ble Bombay High Court's ruling in the case of M/s. Chemipol vs. Union of India, it was concluded that the Tribunal has the power to dismiss an appeal for non-prosecution. The Tribunal found that the assessee showed no interest in pursuing the appeal, leading to the dismissal of the appeal as unadmitted.

The Tribunal granted the assessee the liberty to approach the Tribunal for recalling the order if there was a sufficient cause for their non-appearance on the hearing date. The order dismissing the appeal was pronounced on the 28th day of February, 2011.