IN THE INCOME TAX APPELLATE TRIBUNAL
DELHI BENCH : SMC : NEW DELHI
BEFORE SHRI R.S. SYAL, AM AND SHRI H.S. SIDHU, JM
ITA No.5418/Del/2014
Assessment Year : 2004-05
Smt. Ramo, Vs. ITO,
W/o (Late) Dharam Singh, Ward 2(2),
C/o Shri V.K. Goel, Advocates, Meerut.
282, Boundry Road,
Civil Lines,
Meerut.
PAN : AGZPR8672G
(Appellant) (Respondent)
Appellant by : None
Respondent by: Shri J.P. Chandraker, Sr.DR
ORDER
PER SHRI R.S. SYAL, AM:
This appeal by the assessee is directed against the order
passed by the CIT(A), Meerut on 27.08.2014 in relation to
Assessment Year 2004-05.
2. This is a case in which early hearing was granted for today, i.e.,
5.5.2015, at the request of the assessee. When the matter was
called up for hearing, no one has appeared on behalf of the
assessee. Notice of hearing sent to the assessee has not been
ITA No.5418/Del/2014 2
returned unserved. In these circumstances, it appears that the
assessee is not interested in prosecuting her 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.5418/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 05th May,
2015.
Sd/- Sd/-
(H.S. SIDHU) (R.S. SYAL)
JUDICIAL MEMBER ACCOUNTANT MEMBER
Dated:5th May, 2015.
dk
Copy forwarded to
1. Appellant
2. Respondent
3. CIT
4. CIT(A)
5. DR
Dy. Registrar, ITAT, New Delhi
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