2017 (5) TMI 1789

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..... dia (P) Ltd.[ 1991 (5) TMI 120 - ITAT DELHI-D] reference filed by the revenue before the Tribunal, which was fixed for hearing. But on the date of hearing nobody represented the revenue/appellant nor any communication for adjournment was received. There was no communication or information as to why the revenue chose to remain absent on that date. The Tribunal on the basis of inherent powers, trea .....

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..... e appears assessee is no more interested in prosecuting the appeal. 3. Hence, the appeal filed by the assessee is liable to be dismissed for non-prosecution, finding support from the following decisions : 1. In the case of CIT vs. B.N. Bhattachargee and another, reported in 118 ITR 461 [relevant pages 477 478] wherein their Lordships have held that : The appeal does not mean merely fi .....

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..... was no communication or information as to why the revenue chose to remain absent on that date. The Tribunal on the basis of inherent powers, treated the reference filed by the revenue as un-admitted in view of the provisions of Rule 19 of the Appellate Tribunal Rules, 1963. 5. In the result, we treat this appeal as unadmitted and dismiss the same in limine. Pronounced in the Open Court. .....

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