2018 (6) TMI 1634 - AT - Income Tax

Dismissal of appeal for non appearance - HELD THAT - At the time of hearing neither anybody appeared on behalf of the assessee nor filed any application seeking adjournment. Several adjournments were made in this case either at the request of the assessee or at the request of the Ld. DR. Last such adjournment was made on 19.04.2018 at the application of the assessee fixing the case for hearing on 26.06.2018. On 26.06.2018 when the matter was taken up for hearing no one represented on behalf of assessee. So it gives an impression that assessee is not seriously interested in pursuing the appeal before the Tribunal. As in the case of CIT Vs. B. N. Bhattacharjee Anr. 1979 (5) TMI 4 - SUPREME COURT observed that preferring an appeal means effectively pursuing it and the law does not help a sleeping litigant. Hence the assessee s appeal is liable to be dismissed as un-admitted. We therefore relying upon the decision of ITAT Delhi Bench in the case of CIT Vs. Multiplan India (Pvt.) Ltd. 1991 (5) TMI 120 - ITAT DELHI-D dismiss the appeal of the assessee for non-appearance. - Decided against assessee.

Summary

Issues: Non-appearance of the assessee leading to dismissal of appeal

Analysis:
The appeal before the Appellate Tribunal ITAT Kolkata was filed by the assessee against the order of the Ld. CIT(A)-4, Kolkata dated 09.03.2015 for the assessment year 2009-10. Despite multiple adjournments granted previously, on the scheduled date of the hearing, neither the assessee nor any representative appeared before the Tribunal. The Tribunal noted the absence of the assessee as a lack of serious interest in pursuing the appeal. Citing the decision of the Hon’ble Supreme Court in the case of CIT Vs. B. N. Bhattacharjee & Anr. 118 ITR 461 (SC), it was emphasized that preferring an appeal entails actively pursuing it, and the law does not assist a passive litigant. Consequently, the Tribunal, relying on the decision of ITAT Delhi Bench in the case of CIT Vs. Multiplan India (Pvt.) Ltd., 38 ITD 320 (Del), dismissed the appeal of the assessee due to non-appearance.

The Tribunal further clarified that if the assessee wishes to challenge the dismissal order, they have the option to file an appropriate application for reconsideration, provided there is a just cause. The Tribunal would then decide on the matter in accordance with the law. Ultimately, the appeal of the assessee was dismissed due to non-appearance, as pronounced in the open court.