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Komal Singh, R/o. H. No. 36, Shiv Awasiya Colony, Bulandhar, Uttar Pradesh vs. ITO, Ward-3(2), Bulandshar
October, 10th 2018
                       INCOME TAX APPELLATE TRIBUNAL
                         DELHI BENCH "F": NEW DELHI

                           ITA No. 1439/Del/2018
                         (Assessment Year: 2014-15)
              Komal Singh,            Vs.            ITO,
      R/o. H. No. 36, Shiv Awasiya                Ward-3(2),
        Colony, Bulandhar, Uttar                  Bulandshar
           PAN: EGOPS2240Q
               (Appellant)                       (Respondent)

                 Assessee by :                          None
                  Revenue by:                  Shri N.K.Bansal, Sr. DR
                Date of Hearing                      23/08/2018
             Date of pronouncement                   10/10/2018



1.   This is an appeal filed by the assessee against the order of the ld CIT(A),
     Alilgarh dated 15.11.2017 for the Assessment Year 2014-15.
2.   Today, i.e. on 23.08.2018 when this case was called on board, none
     appeared on behalf of the assessee nor any request for adjournment has
     been filed before the Tribunal. It seems that the assessee is not
     interested in prosecuting the appeal; hence, the appeal filed by the
     assessee is liable to be un-admitted and dismissed for non-prosecution.
     In our above view, we find support from the following decisions:-
     (i).     In the case of CIT Vs. B.N. Bhattachargee & Another 118 ITR 461
              (relevant pages 477 & 478) wherein their Lordships have held that
              "The appeal does not mean merely filing of appeal but effectively
              pursuing it."
     (ii).    In the case of Estate of Late Tukoji Rao Holker Vs. CWT 223 ITR
              480 (MP) while dismissing the reference made at the instance of
              assessee in default made following observations in their order:

                                                                            Page | 1
                "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, this court is
                not bound to answer the reference.
          (iii). In the case of CIT Vs. Multiplan India Pvt. Ltd. 38 ITD 320 (del).
                The appeal filed by the revenue before the Tribunal which was fixed
                for hearing but on the date of hearing nobody represented the
                revenue / applicant, nor any communication for adjournment was
                received. There was no communication or information as to why
                revenue choose to remain absent on that date. The Tribunal on the
                basis of inherent power treated the appeal filed by the revenue as
                un-admitted in view of Rule 19 of the Appellate Tribunal Rules,
3.        Therefore, keeping in view the above, the appeal filed by the assessee is
          dismissed for non-prosecution. 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. Order pronounced in the open court on 10/10/2018. -Sd/- -Sd/- (AMIT SHUKLA) (PRASHANT MAHARISHI) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated:10/10/2018 A K Keot Copy forwarded to 1. Applicant 2. Respondent 3. CIT 4. CIT (A) 5. DR:ITAT ASSISTANT REGISTRAR ITAT, New Delhi Page | 2
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