Tuner Recreations (P) Ltd., Meerut vs Assessee
- CitationITA No. 2057/Del/2013
Ratio decidendi
The rule this decision rests on
The Tribunal's dismissal rests on the following principles, taken in the order the order states them. Where the appellant, at whose instance an appeal is pending, fails to appear at the hearing without seeking adjournment and shows no interest in prosecuting it, the Tribunal may treat the appeal as un-admitted and dismiss it in limine; mere issue of notice does not by itself establish that the appeal has been admitted for hearing. Such a dismissal for non-prosecution does not finally determine the appeal: where the assessee subsequently explains its non-appearance and the Bench is satisfied with the explanation, the matter may be recalled and the appeal adjudicated on its merits.
Written by Miss Lucy from the judgment below, not taken from a headnote.
Judgment
As delivered
1 ITA No. 2057/Del/2013 Asstt. Year: 2004-05
IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH 'H' NEW DELHI
BEFORE SHRI R.S. SYAL, ACCOUNTANT MEMBER AND SHRI A.T. VARKEY, JUDICIAL MEMBER
ITA No. 2057/Del/2013 Assessment Year: 2004-05
Tuner Recreations (P) Ltd. vs. ITO C/o Vinod Kumar Goel, Ward-16(4) 282, Boundary Road, Civil Lines New Delhi. Meerut. (PAN AABCT8709K) (Appellant) (Respondent)
Appellant by: None Respondent by: Shri J.P. Chandrakar, Sr. DR
ORDER
PER A.T. VARKEY, JUDICIAL MEMBER
The above appeal has been filed by the assessee against the order of
CIT(A)-19, New Delhi dated 17.12.2012 pertaining to AY 2004-05.
2. This appeal was fixed for hearing today on 7.1.2015 and we find that no
one was present on behalf of the assessee nor any request for adjournment was
placed before the Bench.
2 ITA No. 2057/Del/2013 Asstt. Year: 2004-05
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 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.
3 ITA No. 2057/Del/2013 Asstt. Year: 2004-05
6. In the result, the appeal filed by the assessee is dismissed for non-
prosecution.
Order pronounced in the open court on 7th January, 2015.
sd/- sd/- (R.S. SYAL) (A.T. VARKEY) ACCOUNTANT MEMBER JUDICIAL MEMBER
Dated 7th 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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