TMI Blog2015 (10) TMI 2861X X X X Extracts X X X X X X X X Extracts X X X X ..... 20 - ITAT DELHI-D] observed that the provisions of Rule 19 state that mere issue of notice could not by itself mean that the appeal had been admitted. This rule only clarifies the position. There might be various reasons with the appellant to remain absent at the time of hearing. One of the reasons might also be a desire or absence of need to prosecute the appeal or liability to assist the Tribuna ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... see nor any request for adjournment was placed before the Bench. Smt. Sunita Kejriwal, CIT DR appeared on behalf of the Revenue at the time of hearing. 3. It appears that the assessee is not interested in getting the appeals prosecuted. Hon ble Madhya Pradesh High Court in the case of Tukojirao Holkar Vs CWT 223 ITR 480 (MP), while dismissing the reference made at the instance of the assessee in d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Respectfully following the precedents, the appeals filed by the assessee are treated as un-admitted and dismissed in limine. We may like to clarify that subsequently, if the assessee explains the reasons for non-appearance and if the Bench is so satisfied, the matter may be recalled for the purpose of adjudication of the appeal. 6. In the result, the appeals filed by the assessee are dismissed f ..... X X X X Extracts X X X X X X X X Extracts X X X X
|