2019 (4) TMI 1216 - AT - Income Tax

Appeal dismissed for non prosecution - non appearance by assessee - HELD THAT - When these appeals were called for hearing, neither anybody appeared on behalf of the assessee nor adjournment application was filed. We find that proper notice of hearing has already been sent to the assessee. Under these circumstances, in our considered opinion, it appears that the assessee is not interested in prosecuting these appeals. As such we hold that these appeals are liable to be dismissed for non prosecution. We dismiss these appeals filed by the assessee for non prosecution. However, the assessee is at liberty to move application u/s 254 of the Act in case the assessee so desires.

Summary

Issues involved:
Dismissal of appeals for non-prosecution due to the absence of the assessee during the hearing.

Detailed Analysis:

Issue 1: Dismissal of appeals for non-prosecution
The Appellate Tribunal, ITAT Delhi, dealt with four appeals filed by the assessee against separate orders of the learned CIT(A)-25, New Delhi, for assessment years 2006-07, 2007-08, 2009-10, and 2010-11. During the hearing, neither the assessee nor any representative appeared, nor was an adjournment application filed. The Tribunal noted that proper notice had been sent to the assessee. Citing precedents like CIT vs. Multiplan India Ltd., Estate of Late Tukojirao Holkar vs. CWT, New Diwan Oil Mills vs. CIT, and CIT vs. B. N. Bhattachargee, the Tribunal held that the assessee showed no interest in prosecuting the appeals. Thus, the Tribunal decided to dismiss the appeals for non-prosecution. The assessee was given the liberty to move an application under section 254 of the Act if desired.

Conclusion:
The appeals filed by the assessee were dismissed for non-prosecution due to the absence of the assessee during the hearing, despite proper notice being served. The Tribunal relied on legal precedents to support its decision, granting the assessee the option to file an application under section 254 of the Act if needed.