Santosh , Muzaffarnagar vs Assessee

Mrs. Santosh, vs Income Tax Officer, C/o Anil Kumar Gupta, Ward 1(1), Advocate, Prakash Chowk, Muzaffarnagar. Muzaffarnagar. (PAN: AGGPS2798K) (Appellant) (Respondent)

Appellant by: None Respondent by : Shri B.R.R. Kumar, Sr. DR Date of Hearing: 07.05.2015 Date of pronouncement: 08.05.2015 ORDER

PER CHANDRA MOHAN GARG, JUDICIAL MEMBER

The above appeals have been filed by the assessee against the order of

CIT(A)-Muzaffarnagar dated 25.08.2010.

2. These appeals were initially fixed for hearing on 27.5.2011 and since then

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

Thereafter, the appeal was fixed for hearing on 7.5.2015 and both parties were

1 ITA 5042/D/2010 & 3322/D/2011 Asstt. Year: 2007-08

informed. Today on 7.5.2015, no one was present on behalf of the assessee nor

any request for adjournment was placed before the Bench. Shri B.R.R. Kumar,

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 appeals

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 appeals or liability to assist the Tribunal in a

proper manner or to take benefit of vagaries of law.

5. Respectfully following the precedents, the appeals filed by the assessee

are treated as un-admitted and dismissed in limine. We may like to clarify that

subsequently, if the assessee explains the reasons for non-appearance and if the

2 ITA 5042/D/2010 & 3322/D/2011 Asstt. Year: 2007-08

Bench is so satisfied, the matter may be recalled for the purpose of adjudication

of the appeal.

6. In the result, the appeals filed by the assessee are dismissed for non-

prosecution.

Order pronounced in the open court on 08.05.2015.

Sd/- Sd/-

(S. V. MEHROTRA) (CHANDRAMOHAN GARG) ACCOUNTANT MEMBER JUDICIAL MEMBER

DT. 8th MAY 2015 'GS'

Copy forwarded to:-

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

Asstt.Registrar

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