Nirmal Kumar Verma, P-12, Model Town, Rewari. Vs. ITO, Ward-2, Rewari.
July, 29th 2015
IN THE INCOME TAX APPELLATE TRIBUNAL
DELHI BENCH : SMC-I : NEW DELHI
BEFORE SHRI R.S. SYAL, ACCOUNTANT MEMBER
Assessment Year : 2008-09
Nirmal Kumar Verma, Vs. ITO,
P-12, Model Town, Ward-2,
PAN : ACJPV3233H
Appellant by : None
Respondent by: Shri Om Prakash Meena, Sr.DR
This appeal by the assessee is directed against the order passed by the
CIT(A) on 05.12.2013 in relation to Assessment Year 2008-09.
2. When the matter was called up for hearing today, no one has appeared
on behalf of the assessee. The assessee has not filed any adjournment
application also. Earlier, on 24.6.2015, when the matter was first posted for
hearing, the matter was adjourned to 28.07.2015 and a fresh notice of
hearing was sent to the assessee. In these circumstances, it appears that the
ITA No.814/Del/2014 2
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
"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 Tribunal Rules, 1963.
ITA No.814/Del/2014 3
3. In the result, the appeal filed by the assessee is dismissed for non-
The decision was pronounced in the open court on 28th July, 2015.
Dated: 28th July, 2015.
Copy forwarded to
Dy. Registrar, ITAT, New Delhi