G.E India Business Services Pvt. Ltd., ... vs Assessee

passed by the CIT(A) on 26.11.2010 in relation to Assessment Year

2002-03.

2. When the matter was called up for hearing today, no one has

appeared on behalf of the assessee. The assessee has not filed any

adjournment application also. Earlier, the matter was adjourned

many a times at the request of the assessee and for other reasons. ITA No.1621/Del/2011 2

The notice of hearing was sent to the assessee which has not been

returned by the postal authorities unserved. In these circumstances,

it appears that the assessee is not interested in prosecuting its

appeal. The appeal filed by the assessee is, therefore, liable to be

dismissed, for non-prosecution. Our above view finds support from

the following decisions:-

1. CIT vs. B.N. Bhattachargee & anr.', 118 ITR 461, wherein their Lordships have held:

"The appeal does not mean merely filing of the appeal but effectively pursuing it."

2. Estate of late Tukojirao Holkar vs. CWT', 223 ITR 480 (M.P.), wherein, while dismissing the reference made at the instance of the assessee in default, their Lordships made the following observation:-

"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 reference, the court is not bound to answer the reference."

3. Commissioner of Income-tax vs. Multiplan India (P.) Ltd', 38 ITD 320 (Del.),wherein the appeal filed by the revenue before the Tribunal, 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, treated the appeal filed by the revenue as ITA No.1621/Del/2011 3

unadmitted in view of the provision of Rule 19 of the Appellate Rules, 1963.

3. In the result, the appeal filed by the assessee is dismissed for

non-prosecution.

The decision was pronounced in the open court on 23rd March,

2015.

Sd/- Sd/-

(I.C. SUDHIR) (R.S. SYAL) JUDICIAL MEMBER ACCOUNTANT MEMBER

Dated: 23rd March, 2015.

dk

Copy forwarded to

1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Dy. Registrar, ITAT, New Delhi