2018 (5) TMI 2040 - AT - Income Tax

Assessee's Appeal Dismissed for Non-Prosecution: Important Case Law Considered

The appeal filed by the assessee against the order of the ld. CIT(A) was dismissed for non-prosecution. Despite proper notice, neither the assessee nor ... Non prosecution of appeal by assessee - non appearance by assessee - HELD THAT:- When the appeal was called out for hearing, none appeared on behalf of the assessee, nor any application for adjournment has been filed. Thus find that proper notice of hearing has already been sent to the assessee, which has not returned unserved. Under these circumstances, it appears that the assessee is not interested in prosecuting the appeal any further. Thus appeal is liable to be dismissed for non prosecution. Appeal filed by the assessee is dismissed. Issues involved: Dismissal of appeal for non-prosecutionDetailed Analysis:Issue 1: Non-appearance of the assesseeThe appeal was filed by the assessee against the order of the ld. CIT(A) dated 17.02.2017 related to the assessment year 2010-11. However, when the appeal was called out for hearing, neither the assessee nor any representative appeared, and no application for adjournment was filed. It was noted that proper notice of hearing had been sent to the assessee, which was not returned unserved. This led to the conclusion that the assessee was not interested in prosecuting the appeal any further.Issue 2: Legal basis for dismissalThe Tribunal referred to various case laws to support the decision to dismiss the appeal for non-prosecution. The cases cited included CIT vs. Multiplan India Ltd., Estate of Late Tukojirao Holkar vs. CWT, New Diwan Oil Mills vs. CIT, and CIT vs. B. N. Bhattachargee And Another. By relying on the principles established in these cases, the Tribunal held that the appeal filed by the assessee was liable to be dismissed due to non-prosecution.Issue 3: Dismissal of the appealBased on the legal precedents and the non-appearance of the assessee, the Tribunal dismissed the appeal filed by the assessee for non-prosecution. However, it was noted that the assessee could potentially revive the appeal by demonstrating sufficient cause for their non-appearance. Ultimately, the appeal was dismissed, and the order was pronounced in the open court on 24/05/2018.This detailed analysis outlines the key issues involved in the judgment, focusing on the non-appearance of the assessee, the legal basis for dismissal, and the ultimate decision to dismiss the appeal for non-prosecution.