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2014 (10) TMI 1083 - AT - Income TaxNon-prosecution of appeal by assessee - notice issued to the assessee by Registered Post on the address given by the assessee in Form No. 36 Column No. 10 but assessee nor it s authorized representative appeared nor filed an application for adjournment - HELD THAT - Keeping in view of the facts and circumstances we are of the view that no useful purpose would be served to issue notice again and again to the assessee on the same address. Therefore, we are of the view that assessee is not interested to prosecute the matter in dispute and the present appeal is dismissed as un-admitted in limine. Therefore, we dismiss the same for non-prosecution. Appeal filed by the assessee is dismissed for non prosecution.
The Appellate Tribunal ITAT Delhi, comprising Judicial Member Shri H.S. Sidhu and Accountant Member Shri J.S. Reddy, addressed an appeal filed by the assessee against the order of the CIT(A) dated 28.02.2013 for the assessment year 2006-07. The appeal was scheduled for hearing on 14.10.2014, but neither the assessee nor its authorized representative appeared or requested an adjournment.
The Tribunal decided that repeatedly issuing notices to the same address would not serve a useful purpose, indicating the assessee's lack of interest in prosecuting the matter. Consequently, the appeal was dismissed as un-admitted in limine for non-prosecution. The Tribunal supported its decision with precedents, including: 1. CIT vs. B.N. Bhattachargee: Emphasizing that an appeal requires effective pursuit beyond mere filing. 2. Estate of late Tukojirao Holkar vs. CWT: Highlighting that the court is not obligated to answer a reference if the party fails to appear or prepare necessary documents. 3. Commissioner of Income-tax vs. Multiplan India (P) Ltd.: Citing the Tribunal's inherent powers to treat an appeal as unadmitted when there is no representation or communication from the appellant. The order was pronounced in open court on 14/10/2014, dismissing the appeal for non-prosecution.
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