2009 (12) TMI 1073 - AT - Income Tax

Summary

In the case before the ITAT Delhi, the appeal filed by the assessee against the order of the CIT (A), New Delhi was dismissed for non-prosecution. The Tribunal noted that a notice for the hearing scheduled on December 3, 2009, was sent to the assessee, but no appearance or request for adjournment was made by the assessee on the hearing date. Citing precedents, including CIT vs. B.N. Bhattachargee and Estate of late Tukojirao Holkar vs. CWT, the Tribunal emphasized that merely filing an appeal is insufficient; it must be actively pursued. The Tribunal exercised its inherent powers under Rule 19 of the Appellate Tribunal Rules, 1963, to dismiss the appeal as unadmitted due to the assessee's absence. However, it was clarified that the order might be recalled if the assessee provides a satisfactory explanation for non-appearance. The dismissal was pronounced in open court on the same day.