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TMI Blog2019 (5) TMI 552X X X X Extracts X X X X X X X X Extracts X X X X ..... g of the appeal. When the Appellate Authority brought to the notice of the assessee that e-filing of appeal is compulsory and when the assessee had failed to file e-appeal even after assessee was made known that e-filing is compulsory, we find no error or illegality in dismissing the appeal of the assessee as invalid by the Appellate Authority. The Tribunal noting the absence of the assessee and observing that the assessee is not interested in prosecuting the case dismissed the appeal for non-prosecution. It is the case of the assessee that the assessee was out of country and she returned to India only on 08.01.2019 and as such she could not be present before the Tribunal on the date of hearing. If that is so, the assessee could have ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1 (for short the Act ). The Assessing Authority issued notice dated 05.09.2014 and 06.10.2015. The assessee was represented by authorized representative Chartered Accountant, who filed information before the Assessing Authority. The Assessing Authority on scrutiny of the documents furnished by the assessee with regard to investment made in acquisition of site, cash payments made in respect of purchase of site and amount paid towards stamp duty and registration charges, was of the view that the assessee has furnished inaccurate particulars of income and therefore, decided to initiate penalty proceedings under Section 271(1)(c) of the Act for the assessment year 2013-2014. Further, it arrived at tax liability of ₹ 82,94,720/-. Aggrieve ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... would submit that the order passed by the Assessing Authority, Appellate Authority as well as the Tribunal are the result of nonappreciation of the facts and law. Further, he contends that the Assessing Officer disallowed the deduction claimed without any basis and there is no proper adjudication. As the appellant was not in station, he was not able to appear before the Tribunal on the date of hearing. It is stated that the appellant was out of country and returned only on 08.01.2019. Hence prays for allowing the appeal. 5. Having heard the learned counsel for the appellant and on perusal of the orders passed by the Assessing Authority, Appellate Authority and the Tribunal, we are of the view, that the orders are neither capricious ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .2017 bringing to the notice of the assessee that as per Rule 45 it requires compulsory e-filing of appeal. On the hearing date i.e. 22.12.2017 the husband of the assessee, who represented the assessee before the Appellate Authority submitted that he is not aware about the income tax procedure. Neither the assessee nor her representative made any efforts to efile the appeal, even though it was brought to their notice that e-filing of appeal is compulsory from 01.03.2016. It is to be observed here that the assessee had filed returns electronically and as such the husband of the appellant who represented before the Appellate Authority could not have stated that he was not aware of e-filing of the appeal. When the Appellate Authority ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for non-prosecution observing that the assessee had no interest in prosecuting the case. Looking to the conduct of the assessee before the Commissioner of Income Tax (Appeals) and before the ITAT, it could be said that the assessee was not interested in prosecuting the case. Before the Commissioner of Income Tax (Appeals), even though it was brought to the notice of the assessee that appeal is required to be filed in e-mode, the assessee failed to file appeal through e-mode. Before the ITAT also the assessee failed to make arrangements for representation on the date of hearing. Even though delay is considered liberally, in the facts of this case, there are no bonafides and the appellant cannot take benefit of ones own inaction. He ..... X X X X Extracts X X X X X X X X Extracts X X X X
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