Rana Casting Ltd., Muzaffarnagar vs Assessee

The above appeal has been filed by the assessee against the order of

CIT(A)-Muzaffarnagar, dated 29/08/2012.

2. This appeal was initially fixed for hearing on 07/02/2013 and since

then many adjournments have been sought by the counsel for the assessee.

Thereafter, the appeal was fixed for hearing on 10/02/2015 and both parties

were informed. Today on 10/02/2015, no one was present on behalf of the

assessee nor any request for adjournment was placed before the Bench. Shri 2 ITA NO. 6103/Del/2012

Vikram Sahay, 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 3 ITA NO. 6103/Del/2012

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.

7. In the result, the appeal filed by the assessee is dismissed for non-

prosecution.

Order pronounced in the open court on 13 /02/2015.

Sd/- Sd/-

(R.S. SYAL) (CHANDRAMOHAN GARG) ACCOUNTANT MEMBER JUDICIAL MEMBER

DT. 13th February 2015 'GS'

Copy forwarded to:-

1. Appellant 2. Respondent 3. C.I.T.(A) 4. C.I.T. 5. DR By Order

Asstt.Registrar