2017 (3) TMI 1769 - AT - Income Tax

Non perusal of appeal - HELD THAT - Assessee is not interested in pursuing the appeal filed before this Tribunal. Hence, following the decision of the Delhi Bench in the case of CIT v. Multiplan India P. Ltd., 1991 (5) TMI 120 - ITAT DELHI-D and the judgment of the Hon'ble Madhya Pradesh High Court in the case of Late Tukojirao Holkar 1996 (3) TMI 92 - MADHYA PRADESH HIGH COURT we dismiss the appeal in limine.

Summary

Issues: Dismissal of appeal for non-appearance of assessee before the Tribunal.

The judgment pertains to appeals by the assessee against orders passed by the Commissioner of Income Tax (Appeals). The assessee failed to appear before the Tribunal on the scheduled date of hearing, without requesting an adjournment. The Tribunal noted the lack of interest shown by the assessee in pursuing the appeal. Citing precedents, including the decision of the Delhi Bench in the case of CIT v. Multiplan India P. Ltd. and the judgment of the Hon'ble Madhya Pradesh High Court in the case of Late Tukojirao Holkar, the Tribunal dismissed the appeal in limine. The dismissal was based on the principle that the assessee's non-appearance indicated a lack of interest in pursuing the appeal. Consequently, the appeals of the assessee were dismissed by the Tribunal. The order was pronounced in the open court on 15th March 2017.

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