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of <h1>ITAT Delhi Dismisses Appeals for Non-Prosecution Due to Repeated No-Shows; Possible Reconsideration with Valid Reasons.</h1> <h3>U-Like Promoters (P) Ltd. Versus ACIT, Central Circle-2, New Delhi.</h3> The ITAT Delhi dismissed the assessee's appeals in limine due to non-prosecution, as the assessee repeatedly failed to appear or request adjournments for ... Assessee not interested in prosecuting appeals - HELD THAT:- As in the case of CIT vs Multiplan India (P) Ltd. [1991 (5) TMI 120 - ITAT DELHI-D] observed that the provisions of Rule 19 state that mere issue of notice could not by itself mean that the appeal had been admitted. This rule only clarifies the position. There might be various reasons with the appellant to remain absent at the time of hearing. One of the reasons might also be a desire or absence of need to prosecute the appeal or liability to assist the Tribunal in a proper manner or to take benefit of vagaries of law. Respectfully following the precedents, the appeals filed by the assessee are treated as un-admitted and dismissed in limine. The Appellate Tribunal ITAT Delhi, comprising Judicial Member Shri Chandramohan Garg and Accountant Member Shri L.P. Sahu, addressed appeals by the assessee against the CIT(A) New Delhi's order dated 5.2.2009 for AY 1998-99. The appeals were scheduled for hearing on multiple occasions, including 29.3.2012 and 5.10.2015. However, the assessee failed to appear or request adjournments, indicating disinterest in prosecuting the appeals.Citing the Madhya Pradesh High Court in Tukojirao Holkar Vs CWT 223 ITR 480 (MP), the Tribunal noted that if a party fails to appear or prepare for a hearing, the court is not obligated to address the reference. Additionally, the ITAT Delhi Bench 'D' in CIT vs Multiplan India (P) Ltd. 38 ITD 320 highlighted that the mere issuance of notice does not imply appeal admission, and absence at hearings could indicate a lack of interest in prosecuting the appeal.Following these precedents, the Tribunal dismissed the appeals in limine due to non-prosecution. However, it was clarified that if the assessee later provides satisfactory reasons for non-appearance, the matter could be recalled for adjudication. The order was pronounced in open court on 7.10.2015.
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