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Income Tax

In the absence of appearance on the date of hearing and absence of application for adjournment may cause the appeal dismissed

Case Law Details

TaxGuru Citation
2012 taxguru.in 36
Case Name
Dyna Hitech Power Systems Ltd. Vs ACIT 8(3) (ITAT Mumbai)
Date of Judgement/Order
Only available for paid members
Related Assessment Year
2006-07
Courts
ITAT Mumbai
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Dyna Hitech Power Systems Ltd. Vs ACIT (ITAT Mumbai) –  When the matter was called on for hearing, nobody appeared on behalf of the assessee nor was any application for adjournment filed. From the acknowledgement-cum-notice, it is transpired that the assessee’s representative has noted the date of hearing, as is evident from his signature on the acknowledgement slip on 14.3.2011. It is, therefore, inferred that the assessee is not interested in pursuing the appeal which is hereby dismissed for non-prosecution following the order of the Delhi Bench of the Tribunal in the case of CIT vs. Multiplan India (P) Ltd. (1991) 38 ITD 320 (Del). and also the judgment of Hon’ble Bombay High Court in the case of Chemipol v UOI, dated 17th September, 2009 (BHC).

O R D E R

Per Pramod Kumar:

1. This appeal filed by the assessee is directed against the order dated 7.12.2010 of the CIT(A)-16, Mumbai, in the matter of assessment year 143(3) of the Income tax Act, 1961, for the assessment year 2006-07.

2. When the matter was called on for hearing, nobody appeared on behalf of the assessee nor was any application for adjournment filed. From the acknowledgement-cum-notice, it is transpired that the assessee’s representative has noted the date of hearing, as is evident from his signature on the acknowledgement slip on 14.3.2011. It is, therefore, inferred that the assessee is not interested in pursuing the appeal which is hereby dismissed for non-prosecution following the order of the Delhi Bench of the Tribunal in the case of CIT vs. Multiplan India (P) Ltd. (1991) 38 ITD 320 (Del). and also the judgment of Hon’ble Bombay High Court in the case of Chemipol v UOI, dated 17th September, 2009 (BHC).

3. In the result, appeal is dismissed for want of prosecution.

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