New Swan Auto Comp (P) Ltd., Ludhiana vs Assessee
- CitationITA No. 1053/CHD/2013
Ratio decidendi
The rule this decision rests on
The Tribunal may dismiss an appeal for non-prosecution where the assessee, despite service of notice, is not present at the hearing, the inference being that the assessee is no longer interested in pursuing the appeal; an appeal is not merely filed but must be effectively pursued, and a failure to pursue it entitles the Tribunal to dismiss it on that ground.
Written by Miss Lucy from the judgment below, not taken from a headnote.
Judgment
As delivered
(Appellant) (Respondent)
Appellant by : None Respondent by : Shri S.K.Mittal
Date of Hearing : 28.04.2015 Date of Pronouncement : 28.04.2015
O R D E R
PER BHAVNESH SAINI,JM
This appeal by assessee is directed against the order of ld.
CIT(Appeals)-I, Ludhiana dated 04.09.2013 for assessment year
2007-08.
2. None is present on behalf of the assessee at the time of
hearing of the appeal despite service of the notice. It, therefore,
appears that assessee is no more interested in prosecuting the
appeal and the instant appeal filed by the assessee is liable to
be dismissed
3. In our above view, we get support from the decision of the
Apex Court in the case of CI T v. B.N. Bhattachargee and 2
another, reported in 118 ITR 46l [relevant pages 477 & 478]
wherein their Lordships have held that:
"The appeal does not mean merely filing of the appeal but effectively pursuing it."
4. Our view further finds support from the following decisions also:
i) CI T v. Multiplan India (P) Ltd: 38 I TD 320 (Del)
ii) Estate of late Tukojirao Holkar v. CWT: 223 ITR 480(MP)
5. Respectfully following the decisions [supra], we dismiss
the instant appeal filed by the assessee for non-prosecution.
6. In the result, appeal of the assessee is dismissed.
Order pronounced in the Open Court on 28 t h April,2015.
Sd/- Sd/-
(T.R.SOOD) (BHAVNESH SAINI) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 28 t h April,2015. 'Poonam' Copy to:
The Appellant, The Respondent, The CI T(A), The CI T,DR
Assistant Registrar, I TAT Chandigarh
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