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Joginder Kalsan, H.No. 496, Sector-8, U.E. Karnal-132001 VS. I.T.O., Ward(2), Karnal (Haryana)
January, 29th 2014
                                                           ITA NO. 5144/Del/2012

                       DELHI BENCH "D", NEW DELHI

                          I.T.A. No. 5144/Del/2012

                               A.Y. : 2009-10
Joginder Kalsan,                     VS.              I.T.O., Ward(2),
H.No. 496, Sector-8,                                  Karnal
U.E. Karnal-132001                                    (Haryana)
(APPELLANT)                                           (RESPONDENT)

           Assessee by               :     None
          Department by              :     Sh. S.N. Bhatia, D.R.


     The assessee has filed this appeal against the order dated
17.7.2012 passed by the Ld. Commissioner of Income Tax (Appeals),
2.   This case was listed for hearing before the Tribunal on
13-1-2014 and for this assessee was informed.                Today i.e. on
13-1-2014 when the case was called on board, none appeared on
behalf of the assessee nor any request for adjournment has been filed
before the Tribunal despite the service of notice upon the assessee. It
seems that the assessee is not interested in prosecuting his appeal;
hence, the appeal filed by the assessee is liable to be dismissed, for
non-prosecution.       In our above view, we find support from the
following decisions:

                                                           ITA NO. 5144/Del/2012

     1. In the case of CIT vs. B.N. Bhattachargee and another, reported
       in 118 ITR 461 [relevant pages 477 & 478] wherein their
       Lordships have held that:
            "The appeal does not mean merely filing of the appeal but
            effectively pursuing it."

     2. In the case of Estate of late Tukojirao Holkar vs. CWT; 223 ITR
       480 (M.P.) while dismissing the reference made at the instance of
       the assessee in default made following observation in their order:
             "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

     3. In the case of Commissioner of Income-tax vs. Multiplan India (P)
       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/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 un-
       admitted in view of the provisions of Rule 19 of the Appellate
       Tribunal Rules, 1963.
3.     The assessee, if so desired, shall be free to move this Tribunal

praying for recalling this order and explaining reasons for non-

compliance etc. then this order may be recalled.

                                                          ITA NO. 5144/Del/2012

4.    In the result, the appeal filed by the assessee, is dismissed, for
       Order pronounced in the Open Court          on 13/1/2014, upon
conclusion of hearing.
      Sd/-                                                  Sd/-

 [I.C. SUDHIR]                                    [SHAMIM YAHYA]
JUDICIAL MEMBER                               ACCOUNTANT MEMBER

Date 13/1/2014
Copy forwarded to: -
1.    Appellant 2.       Respondent           3.    CIT     4.     CIT     (A)

5.    DR, ITAT

                             TRUE COPY
                                                    By Order,

                                                    Assistant Registrar,
                                                    ITAT, Delhi Benches

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