2017 (3) TMI 1794 - AT - Income Tax

Maintainability of appeal - non-prosecution of the case - HELD THAT - The assessee are not interested in prosecuting the case - the appeals filed by the assessee dismissed for non-prosecution.

Summary

Issues: Non-appearance of assessee during hearing leading to dismissal of appeals for non-prosecution.

Analysis:
1. The judgment by the Appellate Tribunal ITAT COCHIN dealt with the issue of non-appearance of the assessee during the hearing of appeals. The appeals were called up for hearing, but no one appeared on behalf of the assessee, leading to a lack of representation.

2. An adjournment petition was filed by M/s. R.G.N. Price & Co, Chartered Accountants, Cochin on record. However, the petition lacked the name of the person who signed it, making it unauthorized and unable to be considered as filed on behalf of the assessee.

3. Due to the absence of representation and the lack of an authorized adjournment petition, the Tribunal concluded that the assessee was not interested in prosecuting the case. This decision was influenced by a previous ruling of the Delhi Bench of the Tribunal in the case of CIT v. Multiplan (India) Ltd. (38 ITD 320) (Del).

4. Consequently, the appeals filed by the assessee were dismissed for non-prosecution. The Tribunal pronounced the order in the open court on 20-03-2017, thereby concluding the legal proceedings in the matter.