Bhiwani Lohar Bazar Coop.Lh Society,, vs Assessee
- CitationITA No. No.2362/Del/2000
Ratio decidendi
The rule this decision rests on
The Tribunal may dismiss an appeal in limine where, after repeated adjournments at the assessee's request and repeated non-appearance by the assessee, it concludes that the assessee is not interested in pursuing the appeal, and it may rely on an earlier Tribunal decision for that course.
Written by Miss Lucy from the judgment below, not taken from a headnote.
Judgment
As delivered
Appellant by : None. Respondent by : Shri Ramesh Chandra, CIT-DR.
Date of hearing : 24.02.2015 Date of pronouncement : 04.03.2015
ORDER
PER G.C. GUPTA, GUPTA, VP :
This appeal by the assessee is directed against the order of learned CIT, Rohtak passed under Section 263 of the Income-tax Act, 1961 dated 2nd March, 2000 for the AY 1995-96.
2. At the time of hearing before us, none appeared on behalf of the assessee-appellant. On earlier occasions also, none appeared on behalf of the assessee and the case was adjourned by the Tribunal. The case was first fixed on 24.09.2003. Thereafter, it was adjourned a number of times at the request of the assessee. The hearing fixed on 03.11.2009 was adjourned to 07.12.2009 at the request of the assessee. On 07.12.2009 also, the hearing was adjourned to 08.02.2010 which was again adjourned at the request of the assessee to 18.05.2010. Thereafter, the hearing was adjourned a number of times due to either at the request of the assessee or the Bench was not functioning. On 12.02.2014, nobody appeared on behalf of the 2 ITA-2362/Del/2000
assessee and the case was adjourned by the Tribunal. Again on 13.08.2014, the case was adjourned to 24.02.2015 as none was present on behalf of the assessee. On 24.02.2015 also, none appeared on behalf of the assessee. In these circumstances, we are of the view that the assessee is not interested in pursuing its appeal filed before the Tribunal, which is accordingly dismissed in limine. While taking this view, we derive support from the decision of Delhi Bench of ITAT in the case of CIT vs. Multiplan India (P.) Ltd. - [1991] 38 ITD 320 (Delhi).
3. In the result, the appeal filed by the assessee is dismissed in limine.
Decision pronounced in the open Court on 4th March, 2015.
Sd/- Sd/- (T.S. KAPOOR) KAPOOR) (G.C. (G.C. GUPTA) GUPTA) ACCOUNTANT MEMBER VICE PRESIDENT
VK.
Copy forwarded to: -
1. Appellant : The Bhiwani Lohar Bazar Coop. L/C Society, Society, Lohar Bazar, Bhiwani.
2. Respondent : Income Tax Officer, Ward-
Ward-2, Bhiwani.
3. CIT
4. CIT(A)
5. DR, ITAT
Assistant Registrar
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