2019 (3) TMI 58

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....(DR) ORDER PER: ANADEE NATH MISSHRA, AM This appeal by the Assessee is filed against the order of Ld. CIT(A)-23, New Delhi, dated 04.02.2016 for Assessment Year 2007-08. At the time of hearing before us no one was present on behalf of the assessee. As the assessee has chosen to be neither present nor represented, it can be concluded that the assessee is not serious in pursuing the appeal ....

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....ssibility of appeal for hearing by observing as under: "4. A judicial body has certain inherent powers. Decisions are .taken for the purpose of proper and .expeditious disposal of the appeals in present climate-of mounting arrears partly due to appeals being filed without proper application of mind to facts and law and also at times for altogether extraneous considerations. Therefore, on ....

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....ts if arising can be considered only at a time of hearing. And that is why the rule prescribes that mere issue of notice does not mean appeal is admitted. This according to us, is the Significance of rule 19(2). 5. It was submitted at the time of hearing of the Reference Application that the language of Rule 24 of the Appellate Tribunal Rules required the Tribunal to dispose of t....

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....Court in the case of Estate of Late Tukojirao Holkar vs. CWT (223 ITR 480) held as under: "if the party, at whose instance the reference is made, fails to appear at the hearing, or foils in taking steps, for preparation of the paper books so as to enable hearing of the reference, the court is not bound to answer the reference." C. Hon'ble Punjab & Haryana High Court in the ca....