2018 (8) TMI 1195 - AT - Income Tax

Non-prosecution of appeal by the appellant assessee - the matter was adjourned many a times including once at the request of the assessee. In these circumstances, it appears that the assessee is not interested in prosecuting his appeal. - the appeal filed by the assessee is dismissed for non prosecution.

Summary

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

Analysis:
- The appeal was filed by the assessee against the order passed by the CIT(A) for Assessment Year 2007-08.
- During the hearing, neither the assessee nor any representative appeared, and no adjournment application was filed.
- The notice of hearing was not returned unserved, indicating that the assessee had received it.
- This was a recalled matter where the appeal was previously dismissed due to non-appearance but was restored on a Miscellaneous Application filed by the assessee.
- Despite multiple adjournments, including one requested by the assessee, it was evident that the assessee was not interested in pursuing the appeal.
- The Tribunal cited previous decisions to support the view that merely filing an appeal is not enough; it must be effectively pursued.
- Referring to precedents, the Tribunal highlighted that if a party fails to appear or take necessary steps, the court is not obligated to proceed with the case.
- In a similar case, the Tribunal had treated an appeal as unadmitted when the revenue/appellant did not appear without providing any reason.
- Consequently, the appeal filed by the assessee was dismissed for nonprosecution, as it was clear that the assessee had no intention to pursue the matter.
- The decision to dismiss the appeal was pronounced in open court on 17th August 2018.

This detailed analysis of the judgment showcases how the non-appearance of the assessee led to the dismissal of the appeal for nonprosecution, with references to legal principles and precedents supporting the Tribunal's decision.