2017 (3) TMI 573 - AT - Income Tax

Non prosecution of appeal - Held that - As at the time of hearing neither appeared nor filed any adjournment application on behalf of assessee though notice of hearing sent to assessee through RPAD. It appears that the assessee is not interested in prosecuting the appeal. A litigant has not only to file an appeal but has to prosecute the same diligently and on failure to so prosecute the appeal can be dismissed for non prosecution, we dismiss the appeal of the assessee in limine for want of prosecution.

Summary

The appeal by the assessee against the order of Commissioner of Income Tax (Appeals)-VIII, Kolkata dated 25.10.2013 for assessment year 2009-10 was dismissed by ITAT Kolkata due to lack of prosecution by the assessee. The decision was based on the principle that a litigant must not only file an appeal but also diligently prosecute it, as established in various court cases. The appeal was dismissed in limine.