Sushila Agarwal, 08, Natraj Apartment, Patpar Ganj, New Delhi. Vs. ITO, Ward-36(3), New Delhi.
September, 30th 2015
IN THE INCOME TAX APPELLATE TRIBUNAL
DELHI BENCH : SMC : NEW DELHI
BEFORE SHRI R.S. SYAL, ACCOUNTANT MEMBER
Assessment Year : 2003-04
Sushila Agarwal, Vs. ITO,
08, Natraj Apartment, Ward-36(3),
Patpar Ganj, New Delhi.
PAN : AADPA1073A
Appellant by : None
Respondent by: Shri S.L. Anuragi, Sr.DR
Date of Hearing : 28.09.2015
Date of Pronouncement: 28.09.2015
This appeal by the assessee is directed against the order passed by the
CIT(A) on 20.2.2014 in relation to the Assessment Year 2003-04.
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. The notice of hearing sent to the assessee to the addressee
ITA No.3531/Del/2014 2
given at column No.10 of Form 36 has not been 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
"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
ITA No.3531/Del/2014 3
appeal filed by the revenue as unadmitted in view of the provision
of Rule 19 of the Income-tax (Appellate Tribunal) Rules, 1963.
3. In the result, the appeal filed by the assessee is dismissed for non-
The decision was pronounced in the open court on 28th September,
Dated: 28th September, 2015.
Copy forwarded to
Dy. Registrar, ITAT, New Delhi