9911796707
|
Home
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (12) TMI 1977 - AT - Income TaxNon perusal of appeal by assessee - notice of hearing was duly served on the assessee but none appeared on the said date nor was an application filed for adjournment - HELD THAT - As held in the case of B.N. Bhttachargee Anr. 1979 (5) TMI 4 - SUPREME COURT that appeal does not mean only filing of memo of appeal but also pursuing it effectively. In cases where the assessee does not want to pursue the appeal Court/Tribunal have inherent power to dismiss the appeal for non-prosecution as held in the case of M/s Chemipol Vs. Union of India 2009 (9) TMI 177 - BOMBAY HIGH COURT . Therefore respectfully following decision and also of the Tribunal in the case of Multiplan (India) Ltd. 1991 (5) TMI 120 - ITAT DELHI-D and Late Tukojirao Holkar 1996 (3) TMI 92 - MADHYA PRADESH HIGH COURT we dismiss the appeal of the assessee for want of prosecution.
Issues:
Dismissal of appeal for non-prosecution. Analysis: The judgment pertains to the assessee's appeal for the Assessment Year 2009-10 against the order of the CIT (A)-7, Hyderabad, dated 1.9.2017. The appeal hearing was scheduled for 3.12.2018, and notice of hearing was duly served on the assessee. However, the assessee neither appeared nor filed an application for adjournment on the mentioned date. Consequently, it was inferred that the assessee was not interested in pursuing the appeal. Additionally, no evidence was presented to counter the CIT(A)'s findings. The Tribunal referred to the decision of the Hon'ble Supreme Court in the case of B.N. Bhttachargee & Anr., 118 ITR 461, emphasizing that an appeal involves not only filing a memo but also actively pursuing it. Citing the judgment of the Hon'ble High Court of Mumbai in M/s Chemipol Vs. Union of India and previous decisions of the Tribunal and High Court, the Tribunal asserted its authority to dismiss appeals for non-prosecution when the assessee shows disinterest. Consequently, following the precedents, the Tribunal dismissed the appeal due to lack of prosecution. In conclusion, the appeal of the assessee was dismissed for want of prosecution, as per the Tribunal's decision and legal precedents. The order was pronounced in the Open Court on 3rd December 2018.
|
