Tripat Choudhary, New Delhi vs Assessee
- CitationITA No. 2979/Del/2013
Ratio decidendi
The rule this decision rests on
The Tribunal may dismiss an appeal for non-prosecution where, on two calls of the matter, neither the assessee nor any representative appears and no adjournment is sought, having regard to Order V Rule 19A of the Income-tax Appellate Tribunal Rules; such a dismissal is without prejudice to the assessee's right to apply for recall, which the Tribunal will allow if satisfied by the reasons offered for non-compliance.
Written by Miss Lucy from the judgment below, not taken from a headnote.
Judgment
As delivered
Appellant by : None Respondent by : Shri B.R.R. Kumar, Sr.DR
ORDER
PER GEORGE GEORGE K, JUDICIAL MEMBER
This appeal has been filed by the assessee against the order of the CIT(Appeals) Delhi dated 11.2.2013 for 2009-10 asstt. year.
2. No one was present at the time of hearing. The appeal was passed over in
the first round. In the second round also neither the assessee was present nor
any request for adjournment has been received.
3. In the peculiar facts and circumstances and keeping in view the provisions
of Order V Rule 19A of the Income-tax Appellate Tribunal Rules, as were
considered in the cases of CIT vs. Multiplan (India) Pvt. Ltd., 38 ITD 320 (Del); 2 ITA No. 2979/Del/13
and Late Tukoji Rao Holkar, 223 ITR 480 (MP), CIT vs. B.N. Bhattachargee
and another, reported in 118 ITR 461 [relevant pages 477 & 478], Late Mrs.
Banu E Cowasji Vs. CIT 276 ITR 594 (MP) we dismiss this appeal filed by the
assessee. 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., then this order shall be
recalled.
4. In the result, the appeal filed by the assessee is dismissed for non
prosecution.
Pronounced in the open court on 29th January, 2015.
sd/- sd/- (S.V. MEHROTRA) (GEORGE GEORGE K) ACCOUNTANT MEMBER JUDICIAL MEMBER
Date 29th January, 2015 *Veena Copy of order forwarded to: 1. Appellant 2. Respondent 3. CIT(A) 4. CIT 5. DR By Order
Deputy Registrar, ITAT
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