Income Tax Appellate Tribunal - Delhi
Infocom Network Ltd., New Delhi vs Dcit, New Delhi on 30 May, 2018
IN THE INCOME TAX APPELLATE TRIBUNAL
DELHI BENCHES : "C" : NEW DELHI
BEFORE SHRI R.S. SYAL, VICE PRESIDENT
AND
SMT. BEENA A. PILLAI, JUDICIAL MEMBER
ITA No.5441/Del/2016
Assessment Year : 2012-13
Infocom Network Ltd., Vs. DCIT,
C-1, 2nd Floor, Main Shopping Centre, Circle-12(1),
Vasant Vihar, New Delhi.
New Delhi.
PAN: AAACI0778A
(Appellant) (Respondent)
Assessee By : None
Department By : Shri Arun Kumar Yadav, Sr. DR
Date of Hearing : 29.05.2018
Date of Pronouncement : 30.05.2018
ORDER
PER R.S. SYAL, VP:
This appeal filed by the assessee arises out of the order passed by the CIT(A) on 19.08.2016 in relation to the assessment year 2012-13.ITA No.5441/Del/2016
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 has not been returned unserved. In these circumstances, it appears that the assessee is not interested in prosecuting its 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 2 ITA No.5441/Del/2016 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 Income-tax (Appellate Tribunal) Rules, 1963.
3. In the result, the appeal filed by the assessee is dismissed for non- prosecution.
The order pronounced in the open court on 29th May, 2018.
Sd/- Sd/-
[BEENA A. PILLAI] [R.S. SYAL]
JUDICIAL MEMBER VICE PRESIDENT
Dated, 29th May, 2018.
dk
Copy forwarded to:
1. Appellant
2. Respondent
3. CIT
4. CIT (A)
5. DR, ITAT
AR, ITAT, NEW DELHI.
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