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Assessee's Appeal Dismissed for Lack of Prosecution The appeal of the assessee was dismissed for want of prosecution by the Tribunal, following legal precedents and the principle that actively pursuing an ...
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Assessee's Appeal Dismissed for Lack of Prosecution
The appeal of the assessee was dismissed for want of prosecution by the Tribunal, following legal precedents and the principle that actively pursuing an appeal is essential. The decision was based on the failure of the assessee to appear or seek an adjournment during the scheduled hearing, indicating a lack of interest in pursuing the appeal. The dismissal was in line with the Tribunal's authority to dismiss appeals for non-prosecution when the party demonstrates disinterest, as established by previous court decisions.
Issues: Dismissal of appeal for non-prosecution.
Analysis: The judgment pertains to the assessee's appeal for the Assessment Year 2009-10 against the order of the CIT (A)-7, Hyderabad, dated 1.9.2017. The appeal hearing was scheduled for 3.12.2018, and notice of hearing was duly served on the assessee. However, the assessee neither appeared nor filed an application for adjournment on the mentioned date. Consequently, it was inferred that the assessee was not interested in pursuing the appeal. Additionally, no evidence was presented to counter the CIT(A)'s findings.
The Tribunal referred to the decision of the Hon'ble Supreme Court in the case of B.N. Bhttachargee & Anr., 118 ITR 461, emphasizing that an appeal involves not only filing a memo but also actively pursuing it. Citing the judgment of the Hon'ble High Court of Mumbai in M/s Chemipol Vs. Union of India and previous decisions of the Tribunal and High Court, the Tribunal asserted its authority to dismiss appeals for non-prosecution when the assessee shows disinterest. Consequently, following the precedents, the Tribunal dismissed the appeal due to lack of prosecution.
In conclusion, the appeal of the assessee was dismissed for want of prosecution, as per the Tribunal's decision and legal precedents. The order was pronounced in the Open Court on 3rd December 2018.
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