Chahat Paper Mills Pvt. Ltd.,, Delhi vs Assessee
- CitationITA No.2525/Del/2013
Ratio decidendi
The rule this decision rests on
The Tribunal may treat an appeal as un-admitted and dismiss it in limine where the appellant, having sought adjournments and then failing to appear on the listed date without seeking any further adjournment, shows an apparent unwillingness to prosecute it. Mere issue of notice does not by itself amount to admission of the appeal, and absence at hearing may reflect a lack of desire to prosecute rather than any valid reason, so such an appeal may be dismissed for non-prosecution, without prejudice to recall upon the appellant explaining the non-appearance to the Bench's satisfaction.
Written by Miss Lucy from the judgment below, not taken from a headnote.
Judgment
As delivered
Appellant by: None Respondent by : Shri K.K. Jaiswal, Sr. DR Date of Hearing: 11.5.2015 Date of pronouncement: 17.6.2015
ORDER
PER CHANDRA MOHAN GARG, JUDICIAL MEMBER
The above appeal has been filed by the assessee against the order of
CIT(A)-VIII, New Delhi dated 27.02.2013.
2. This appeal was initially fixed for hearing on 29.10.2013 and since then
adjournments have been sought by the counsel for the assessee. Thereafter,
the appeal was fixed for hearing on 11.5.2015 and both parties were informed.
Today on 11.5.2015, no one was present on behalf of the assessee nor any
1 ITA No.2525/Del/2013 Asstt.Year: 2002-03
request for adjournment was placed before the Bench. Shri K.K. Jaiswal, Sr.
DR appeared on behalf of the Revenue at the time of hearing.
3. It appears that the assessee is not interested in getting the appeal
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 default, made the following observations:-
"If the party at whose instance, the reference is made, fails to appear at the hearing or fails in taking steps for preparation of the paper books so as to enable hearing of the reference, the court is not bound to answer the reference."
4. ITAT Delhi Bench 'D' in the case of CIT vs Multiplan India (P) Ltd.
38 ITD 320 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 Tribunal in a
proper manner or to take benefit of vagaries of law.
5. Respectfully following the precedents, the appeal filed by the assessee is
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.
2 ITA No.2525/Del/2013 Asstt.Year: 2002-03
6. In the result, the appeal filed by the assessee is dismissed for non-
prosecution.
Order pronounced in the open court on 17.06.2015.
Sd/- Sd/-
(N.K. SAINI) (CHANDRAMOHAN GARG) ACCOUNTANT MEMBER JUDICIAL MEMBER
DT. 17th JUNE 2015 'GS'
Copy forwarded to:-
1. Appellant 2. Respondent 3. C.I.T.(A) 4. C.I.T. 5. DR By Order
Asstt.Registrar
3
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