ITAT treats appeal filed by revenue as unadmitted/dismissed for non persecution

In the case of Commissioner of Income-tax vs. Multiplan India (P) Ltd.; 38 ITD 320 (Del), the appeal filed by the revenue before the Tribunal, which 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 un-admitted in view of the provisions of Rule 19 of the Appellate Tribunal Rules, 1963.  Respectfully following these decisions (supra), the appeal filed by the assesee is treated as unadmitted/dismissed for non persecution. We may like to clarify that subsequently if the assessee moves an appropriate application for recall of the order and explain the reasons for non appearance and if the Bench is so satisfied, the order may be recalled for the purpose of adjudication of the appeal.

INCOME TAX APPELLATE TRIBUNAL, DELHI

ITA No: 94/Del/2012

Shree Balaji Samaj Vikas Samiti

Vs.

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