Suman Dwivedi, Noida vs Assessee
- CitationITA No.5825
Ratio decidendi
The rule this decision rests on
The Tribunal may dismiss an assessee's appeal in limine where the assessee, though previously granted adjournments, fails to appear on the final date of hearing and no request for adjournment is made, the Tribunal thereby concluding that the assessee is not interested in prosecuting the appeal.
Written by Miss Lucy from the judgment below, not taken from a headnote.
Judgment
As delivered
This appeal at the instance of the assessee is directed against the order of learned CIT(A)-XXIII, New Delhi dated 27th October, 2010. The relevant assessment year is 2007-08.
2. At the time of hearing before us today i.e. 4th March, 2015, neither anybody appeared on behalf of the assessee nor there was any request for adjournment. On the last date of hearing also, i.e. on 17th September, 2014, nobody appeared on behalf of the assessee and the hearing was adjourned. On several earlier occasions also, i.e. on 13.07.2011, 29.11.2011, 09.12.2011, 24.05.2012, 13.06.2012, 31.10.2012 and 25.03.2013, the appeal was adjourned at the request of the assessee's counsel.
2 ITA-5825/Del/2010
3. In view of the above, we are of the opinion that the assessee is not interested in prosecuting this appeal. While taking this view, we derive support from the decision of Delhi Bench of ITAT in the case of CIT vs. Multiplan India (P.) Ltd. - [1991] 38 ITD 320 (Delhi). Accordingly, we dismiss the assessee's appeal in limine.
4. In the result, the appeal filed by the assessee is dismissed in limine.
Decision pronounced in the open Court on 4th March, 2015.
Sd/- Sd/- (G.D. AGRAWAL) (GEORGE GEORGE K) VICE PRESIDENT JUDICIAL MEMBER
VK.
Copy forwarded to: -
1. Appellant : Ms. Suman Dwivedi, PI- PI-12, ATS Village, Sector- Sector-93A, Noida.
2. Respondent : Income Tax Officer, Ward-
Ward-22(3), New Delhi.
3. CIT
4. CIT(A)
5. DR, ITAT
Assistant Registrar
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