Rahul Bhat,, Jammu vs Assessee
- CitationI.T.A. No. 517 (Asr)/2014
Ratio decidendi
The rule this decision rests on
The Tribunal may treat an appeal as un-admitted and dismiss it for want of prosecution where, on the date fixed for hearing, neither the assessee nor any representative appears and no adjournment application has been filed, under Rule 19(2) of the Income-tax (Appellate Tribunal) Rules, 1963; such a dismissal is without prejudice to the assessee moving the Tribunal for recall of the order by explaining the reasons for non-compliance, and the order shall be recalled if the Bench is satisfied with those reasons.
Written by Miss Lucy from the judgment below, not taken from a headnote.
Judgment
As delivered
Appellant by: None Respondent by: Sh. Tarsem Lal, DR Date of hearing: 16.03.2015 Date of pronouncement: 17.03.2015 ORDER PER A.D. JAIN, J.M.
1. Earlier, the cases was fixed for hearing on 16.03.2015.
Despite the issuance of notice for today, 16.03.2015 the assessee for
hearing, neither anybody turned up nor adjournment application was
filed on behalf of the assessee. Therefore, considering the facts and
keeping in mind the provisions of Rule 19(2) of the Income-tax
(Appellate Tribunal) Rules, 1963, as were considered in the case of
CIT Vs. Multiplan India Ltd. reported in 38 ITD 320(Del.), we treat 2 I.T.A. No. 517 (Asr)/2014 Assessment Year: 2005-06
this appeal as un-admitted. Accordingly, the appeal is dismissed for
want of prosecution. The assessee, if so advised, shall be free to
move this Tribunal praying for recalling of this order and explaining
the reasons for non-compliance, etc. and if the Bench is so satisfied
about the reasons, etc., this order shall be recalled.
2. In the result, the appeal of the assessee is dismissed for want of
prosecution.
Order pronounced in the open court on 17th March, 2015.
Sd/- Sd/- (B.P. JAIN) (A.D. JAIN) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 17th March, 2015 /PK/ Copy of the order forwarded to: 1. The Assessee: Sh. Rahul Bhat
2. The Income Tax Officer, Ward 1(2), Jammu.
3. The CIT(A),
4. The CIT,
5. The SR DR, I.T.A.T., True copy
By order
(Assistant Registrar) Income Tax Appellate Tribunal, Amritsar Bench: Amritsar.
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