ITAT Delhi dismisses appeal for 2006-07 due to non-prosecution; no appearance or adjournment request by assessee.

The ITAT Delhi dismissed the appeal filed by the assessee against the CIT(A) order for the assessment year 2006-07 due to non-prosecution. Neither the assessee nor its representative appeared or sought an adjournment for the hearing. The Tribunal determined that further notices would be futile, indicating a lack of interest from the assessee. The decision was supported by precedents, emphasizing the necessity of pursuing an appeal beyond mere filing. The appeal was dismissed as un-admitted in limine, and the order was pronounced in open court on 14/10/2014.

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The Appellate Tribunal ITAT Delhi, comprising Judicial Member Shri H.S. Sidhu and Accountant Member Shri J.S. Reddy, addressed an appeal filed by the assessee against the order of the CIT(A) dated 28.02.2013 for the assessment year 2006-07. The appeal was scheduled for hearing on 14.10.2014, but neither the assessee nor its authorized representative appeared or requested an adjournment.

The Tribunal decided that repeatedly issuing notices to the same address would not serve a useful purpose, indicating the assessee's lack of interest in prosecuting the matter. Consequently, the appeal was dismissed as un-admitted in limine for non-prosecution. The Tribunal supported its decision with precedents, including:

1. CIT vs. B.N. Bhattachargee: Emphasizing that an appeal requires effective pursuit beyond mere filing.
2. Estate of late Tukojirao Holkar vs. CWT: Highlighting that the court is not obligated to answer a reference if the party fails to appear or prepare necessary documents.
3. Commissioner of Income-tax vs. Multiplan India (P) Ltd.: Citing the Tribunal's inherent powers to treat an appeal as unadmitted when there is no representation or communication from the appellant.

The order was pronounced in open court on 14/10/2014, dismissing the appeal for non-prosecution.

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