Importance of interest to prosecute appeal

Last updated: 29 October 2012

Court :
INCOME TAX APPELLATE TRIBUNAL

Brief :
Despite sending notice of hearing sufficiently in advance, neither assessee attended nor any adjournment request has been received. Thus, it is inferred that the assessee is not interested in prosecution of the present appeal

Citation :
Sh. Jugnu Singhal, S/o Sh. Daya Prakash Singhal, 192, Nai Mandi Pucca Bagh, Hapur (PAN/GIR No.AVFPS8968M)(Appellant) Vs. ITO, Ward 1,Hapur. (Respondent)

IN THE INCOME TAX APPELLATE TRIBUNAL

(DELHI BENCH `D’: NEW DELHI)

BEFORE SHRI U.B.S. BEDI, JUDICIAL MEMBER AND

SHRI T.S. KAPOOR, ACCOUNTANT MEMBER

ITA No.1228/Del./2012

(Assessment Year: 2007-08)

Sh. Jugnu Singhal,

S/o Sh. Daya Prakash Singhal,

192, Nai Mandi Pucca Bagh,

Hapur

(PAN/GIR No.AVFPS8968M)

(Appellant)

Vs.

ITO, Ward 1,

Hapur.

(Respondent)

Assessee by: None

Revenue by: Shri Shumana Sen, Sr.DR

ORDER

PER U.B.S. BEDI, J.M.

This appeal of the assessee emanates from the order of the CIT (A)-XVI, Ghaziabad dated 27.01.2012, relevant to assessment year 2007-08.

2. Despite sending notice of hearing sufficiently in advance, neither assessee attended nor any adjournment request has been received. Thus, it is inferred that the assessee is not interested in prosecution of the present appeal.

3. Having regard to Rule 19(2) of ITAT Rules, 1963 and following various decisions of the Tribunal including in the case of CIT vs. Multiplan India (P) Ltd., reported in 38 ITD 320 (Del.) and the judgment of Hon’ble Madhya Pradesh High Court in the case of Estate of late Tukojirao Holkar vs. CWT, 223 I.T.R. 480 (MP), we treat the appeal of the assessee as unadmitted and dismiss the same.

4. As a result, the appeal filed by the assessee is dismissed for want of prosecution.

Order pronounced in open court soon after the conclusion of the hearing on 03.09.2012.

Sd/- Sd/-

(T.S. KAPOOR) (U.B.S. BEDI)

ACCOUNTANT MEMBER JUDICIAL MEMBER

Dated: Sept. 03, 2012

SKB

Copy of the order forwarded to:-

1. Appellant

2. Respondent

3. CIT

4. CIT(A), Ghaziabad.