M/S. Ganesh Rolling Shultters & ... vs Assessee
- CitationITA No.1066/Hyd/2012
Ratio decidendi
The rule this decision rests on
The Tribunal's dismissal of the appeal in limine rests on the principle that where an appellant, after repeated adjournments, fails to appear on the date of hearing and seeks no further adjournment, the Tribunal may infer that the appellant is not interested in prosecuting the appeal and may dismiss it on that ground, without deciding the merits. Absence of the appellant on hearing is not in itself a sufficient reason for dismissal; the reasons for non-appearance may include a design not to pursue the appeal or an absence of need to prosecute it, and the Tribunal is entitled to take that inference into account. The dismissal is expressly without prejudice to the appellant's right to apply for recall of the order upon showing sufficient cause for non-appearance on the hearing date.
Written by Miss Lucy from the judgment below, not taken from a headnote.
Judgment
As delivered
M/s. Ganesh Rolling Shutters & V/s. Asstt. Commissioner of Income-tax Engineering Works, Hyderabad Circle 10(1), Hyderabad
(PAN - AABFG 7891 C)
(Appellant) (Respondent)
Appellant by : None
Respondent by : Shri D.Sudhakar Rao Date of Hearing 18.02.2015 Date of Pronouncement 18.02.2015
ORDER
Per P.M.Jagtap, Accountant Member:
This appeal filed by the assessee is directed against the order of the learned Commissioner of Income-tax V, Hyderabad dated 25.3.2010 passed under S.263 of the Income Tax Act, 1961.
2. In this case, appeal was initially fixed for hearing on 15.10.2012. The assessee, however, sought adjournment of the hearing fixed on 15.12.2012 as well as on 16.10.2012, 1.1.2013, 3.1.2013 and 20.6.2013. Thereafter, the hearing was fixed on 14.12.2013 and 11.2.2014. None, however, appeared on behalf of the assessee on these dates. Thereafter, the hearing was fixed on 3.6.2014 and the same was again adjourned to 13.10.2014, at the request of the assessee. On 13.10.2014, assessee again sought adjournment, and accordingly, the hearing was adjourned to 18.2.2015. At the time of hearing fixed on 18.2.2015, none however, has appeared on behalf of the assessee, nor any 2 ITA No. 1066/Hyd/2012 M/s. Ganesh Rolling Shutters & Engineering Works, Hyderabad
application has been moved seeking adjournment. In this view of the matter, it appears that the assessee is not interested in pursuing this appeal before the Tribunal. As held by the Hon'ble ITAT, Delhi Bench in the case of CIT V/s. Multiplan India Limited (38 ITD 320), there may be various reasons for the appellant to remain absent at the time of hearing. One of the reasons might be a design or absence of need to prosecute the appeal. Following the said decision and considering the facts and circumstances of the present case, we dismiss this appeal in limine, with liberty to the assessees to file a petition to seek recall this order, if there is sufficient cause for nonappearance on behalf of the assessees on 18.2.2015.
8. In the result, assessee's appeal is dismissed.
Order pronounced in the court at the conclusion of hearing on 18 February, 2015.
Sd/- Sd/- (Saktijit Dey) (P.M.Jagtap) Judicial Member Accountant Member
Dt/- 18th February, 2015
Copy forwarded to:
1. M/s. Ganesh Rolling Shutters & Engineering Works, Flat No.102, Sai Ranga Asian Residency, Madhavanagar Colony, Miyapur, Hyderabad
2. Asstt. Commissioner of Income-tax Circle 10(1), Hyderabad
3. Commissioner of Income-tax V, Hyderabad
4. Departmental Representative, ITAT, Hyderabad.
B.V.S
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