2012 (9) TMI 619 - AT - Income Tax

Non-appearance of assessee Appeal was filed on 10/01/2007 and same was fixed for hearing for 04/02/2009 Appeal was adjourned twice on assessee request- And finally the appeal was dismissed for non-prosecution - assessee filed miscellaneous petition on 16/09/2011 for restoration of the appeal Due to non-appearance petition dismissed Assessee again file miscellaneous application on 28/11/2011 Despite of several adjournments, finally it adjourn to 06/07/2012 - Held that - During hearing when the ld. Counsel for the assessee was asked for non-appearance on earlier occasion, it was merely stated that it was the fault of the earlier counsel. One fact is clearly oozing out that the assessee has merely filed the appeal and the miscellaneous application and is not interested to pursue the same. It is clearly the casual approach of the assessee. Therefore, no merit in the second application of the assessee, it is dismissed, especially when the assessee had nothing to say even when opportunity was granted in spite of above facts. Appeal of assessee dismissed

Summary

Issues Involved:
Non-appearance of the assessee/counsel leading to dismissal of the appeal and subsequent miscellaneous applications.

Analysis:
The judgment concerns a series of events where the assessee's appeal and subsequent miscellaneous applications were dismissed due to non-appearance and lack of diligence on the part of the assessee and their counsel. The initial appeal was filed on 10.1.2007, with subsequent adjournments granted for various reasons such as the need to concise the grounds of appeal. Despite multiple opportunities provided by the Tribunal, the assessee failed to comply with directions, leading to repeated adjournments and warnings of dismissal if the directions were not followed. The final dismissal of the appeal for non-prosecution occurred on 30.12.2010, highlighting the lack of seriousness on the part of the assessee.

The assessee then filed a miscellaneous petition for restoration of the appeal, which was also dismissed due to non-appearance on 16.9.2011. Subsequent miscellaneous applications were filed, with the latest one on 28.11.2011. Despite being granted multiple adjournments, the assessee continued to fail to appear before the Tribunal, leading to the eventual dismissal of the latest miscellaneous application on 6.7.2012. The Tribunal noted the casual approach of the assessee in merely filing appeals and applications without showing genuine interest in pursuing them, as evidenced by the lack of explanations for non-appearance.

The Tribunal, considering the repeated failures and the casual approach of the assessee, dismissed the miscellaneous application, citing the decision in CIT vs. ITAT and others; 196 ITR 640, which emphasized that leniency is not warranted for such behavior. The Tribunal also highlighted that filing a miscellaneous application against another miscellaneous application is not maintainable, further underscoring the lack of seriousness on the part of the assessee. Ultimately, the Tribunal found no merit in the second application and dismissed it, emphasizing the need for parties to demonstrate diligence and commitment in legal proceedings.

In conclusion, the judgment reflects the Tribunal's strict stance against repeated non-appearance and lackadaisical approach of the assessee in pursuing legal matters. The dismissal of the miscellaneous application underscores the importance of actively engaging in legal proceedings and complying with the directions of the Tribunal to ensure a fair and efficient judicial process.