IN THE INCOME TAX APPELLATE TRIBUNAL
DELHI BENCH : SMC-1 : NEW DELHI
BEFORE SHRI R.S. SYAL, ACCOUNTANT MEMBER
ITA No.3651/Del/2015
Assessment Year : 2010-11
Sh. Dinesh Kumar Mangla Vs. ITO, Ward-1(2),
R/o H. No. 1025, Village CGO, Complex,
Prithla, Dist. Palwal, NH-IV,
Haryana - 121102 New Delhi
(Appellant) (Respondent)
Appellant by : None
Respondent by: Shri OM Prakash Meena, Sr. D.R.
Date of Hearing: 31.07.2015
Date of Pronouncement: 31.07.2015
ORDER
This appeal by the assessee is directed against the order passed by
the CIT(A) on 17.04.2015 in relation to Assessment Year 2010-11.
2. When the matter was called up for hearing today, no one has
appeared on behalf of the assessee. The assessee has not filed any
adjournment application also. The notice of hearing sent to the assessee
has not been returned unserved. In these circumstances, it appears that
the assessee is not interested in prosecuting its appeal. The appeal filed
ITA No 3651/DEL/15
2
by the assessee is, therefore, liable to be dismissed, for non-
prosecution. Our above view finds support from the following
decisions:-
1. CIT vs. B.N. Bhattachargee & anr.', 118 ITR 461, wherein their
Lordships have held:
"The appeal does not mean merely filing of the appeal but
effectively pursuing it."
2. Estate of late Tukojirao Holkar vs. CWT', 223 ITR 480 (M.P.),
wherein, while dismissing the reference made at the instance of
the assessee in default, their Lordships made the following
observation:-
"If the party, at whose instance the reference is made, fails
to appear at the hearing, or fails in taking steps for
preparation of the reference, the court is not bound to
answer the reference."
3. Commissioner of Income-tax vs. Multiplan India (P.) Ltd', 38
ITD 320 (Del.),wherein the appeal filed by the revenue before
the Tribunal, was fixed for hearing. But on the date of hearing
nobody represented the revenue/appellant nor any
communication for adjournment was received. There was no
communication or information as to why the revenue chose to
remain absent on that date. The Tribunal on the basis of
inherent powers, treated the appeal filed by the revenue as
unadmitted in view of the provision of Rule 19 of the Income-
tax (Appellate Tribunal) Rules, 1963.
ITA No 3651/DEL/15
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3. In the result, the appeal filed by the assessee is dismissed for
non-prosecution.
The decision was pronounced in the open court on 31st July,
2015.
Sd/-
(R.S. SYAL)
ACCOUNTANT MEMBER
Dated: 31st July, 2015
Aks
Copy forwarded to
1. Appellant
2. Respondent
3. CIT
4. CIT(A)
5. DR
Dy. Registrar, ITAT, New Delhi
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