Sumit Kumar Bagra, New Delhi vs Assessee

This appeal by the assessee is directed against the order passed by the

CIT(A) on 29.11.2013 in relation to Assessment Year 2006-07.

2. When the matter was called up for hearing today, no one has appeared

on behalf of the assessee. The assessee has also not filed any adjournment

application. The notice of hearing sent to the assessee has not been returned ITA No.623/Del/2014 2

unserved. In these circumstances, it appears that the assessee is not

interested in prosecuting his appeal. The appeal filed by the assessee is,

therefore, liable to be dismissed, for non-prosecution. Our above view

finds support from the following decisions:-

1. CIT vs. B.N. Bhattachargee & anr.', 118 ITR 461, wherein their Lordships have held:

"The appeal does not mean merely filing of the appeal but effectively pursuing it."

2. Estate of late Tukojirao Holkar vs. CWT', 223 ITR 480 (M.P.), wherein, while dismissing the reference made at the instance of the assessee in default, their Lordships made the following observation:-

"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 reference, the court is not bound to answer the reference."

3. Commissioner of Income-tax vs. Multiplan India (P.) Ltd', 38 ITD 320 (Del.),wherein the appeal filed by the revenue before the Tribunal, was fixed for hearing. But on the date of hearing nobody represented the revenue/appellant nor any communication for adjournment was received. There was no communication or information as to why the revenue chose to remain absent on that date. The Tribunal on the basis of inherent powers, treated the appeal filed by the revenue as unadmitted in view of the provision of Rule 19 of the Appellate Rules, 1963.

ITA No.623/Del/2014 3 3. In the result, the appeal filed by the assessee is dismissed for non-

prosecution.

The decision was pronounced in the open court on 17th June, 2015.

Sd/-

(R.S. SYAL) ACCOUNTANT MEMBER

Dated: 17th June, 2015.

dk

Copy forwarded to

1. Appellant

2. Respondent

3. CIT

4. CIT(A)

5. DR Dy. Registrar, ITAT, New Delhi