2015 (9) TMI 1667 - AT - Income Tax

Non perusal of appeal - various adjournment seeked - HELD THAT - Record shows that on each of the dates mentioned above adjournment has been moved coupled by the fact that the defect pointed out by the Registry requiring the assessee to carry out necessary action to ensure that the Tribunal fee is deposited under the correct head as indicated by the notice dated 22.08.2013 till date has not been acted upon and remain unaddressed leads to the conclusion that the assessee is not serious in pursuing the appeal filed. The appeal is dismissed in limine. We add that in case the assessee is serious in pursuing the appeal filed then it would be at liberty to pray for a recall of this order by moving an appropriate petition and also by taking appropriate action to correct the defects pointed out. The Co-ordinate Bench considering the petition if so moved, if so satisfied with the explanation and the actions of curing the defects may recall this order. The said order was pronounced in the open Court in the presence of the parties.

Summary

Issues:
Appeal against order of CIT(A) for 2009-10 assessment year; Repeated adjournments sought by assessee; Failure to address defect pointed out by Registry; Dismissal of appeal for lack of seriousness in pursuing the case.

Analysis:
The appeal was filed by the assessee challenging the order of CIT(A) for the 2009-10 assessment year. During the hearing, the assessee sought repeated adjournments, which were granted on multiple occasions. However, it was noted that despite these adjournments, the defect pointed out by the Registry regarding the correct deposit of Tribunal fee remained unaddressed by the assessee. The Tribunal expressed concern over the lack of seriousness displayed by the assessee in pursuing the appeal.

The Tribunal highlighted the series of adjournments sought by the assessee and the failure to rectify the defect pointed out by the Registry. The Tribunal observed that the actions of the assessee indicated a lack of commitment to the appeal process. Consequently, the Tribunal dismissed the appeal in limine, indicating that the assessee's lack of seriousness led to this decision.

In the concluding remarks, the Tribunal emphasized that if the assessee is genuinely interested in pursuing the appeal, they have the option to request a recall of the order by addressing the defects and demonstrating a sincere intent to proceed with the case. The Tribunal clarified that a proper petition addressing the issues raised could lead to a reconsideration of the dismissal order by the Co-ordinate Bench, provided the necessary corrective actions are taken.

Ultimately, the Tribunal pronounced the dismissal of the appeal in limine, signaling the conclusion of the case. The order was delivered in an open court session on the 23rd of September, 2015, with both parties present during the pronouncement.