Court :
INCOME TAX APPELLATE TRIBUNAL
Brief :
This case was listed for hearing before the Tribunal on 15-4-2013 and for this assessee was informed. Today i.e. on 15-4-2013 when the case was called on board, none appeared on behalf of the assessee nor any request for adjournment has been filed before the Tribunal despite the service of notice upon the assessee. It seems that the assessee is not interested in prosecuting its appeal; hence, the appeal filed by the assessee is liable to be dismissed, for non-prosecution. In our above view, we find support from the following decisions:
1. In the case of CIT vs. B.N. Bhattachargee and another, reported in 118 ITR 461 [relevant pages 477 & 478] wherein their Lordships have held that:
“The appeal does not mean merely filing of the appeal but effectively pursuing it.”
Citation :
Joginder Kumar, Tax, S/o Sh. Nota Ram, Khanna Kothi, Krishanpura, Panipat-132103 [PAN : AAYPG0984H) (Appellant) vs. Assistant Commissioner of Income Panipat Circle, Panipat (Respondent)
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