After dismissal of appeal for non prosecution appellant can recall the appeal only after showing proper cause and Tribunal can recall at its discretion

Last updated: 06 June 2012

Court :
INCOME TAX APPELLATE TRIBUNAL

Brief :
if the assessee through proper application can satisfy the Tribunal for such non appearance on the date of hearing, the Tribunal may at its discretion recall this order.

Citation :
Shri Vinay Desai A52 Giriraj IndlEstate Mahakali Caves Road Andheri (East) Mumbai 93 (Appellant) Vs The Assessing Officer 8(1) (3), Mumbai (Respondent)

IN THE INCOME TAX APPELLATE TRIBUNAL

MUMBAI ‘F‘BENCH

MUMBAI BENCHES, MUMBAI

BEFORE SHRI VIJAY PAL RAO, JM & SHRI N K BILLAIYA, AM

ITA No. 4126/Mum/2010

(Assessment Year 2006-07)

Shri Vinay Desai

A52 Giriraj IndlEstate

Mahakali Caves Road

Andheri (East)

Mumbai 93

(Appellant)

The Assessing Officer

8(1) (3), Mumbai

(Respondent)

PAN No. AACPD0488K

Assessee by: None

Revenue by: Sh M Rajan

Date of hearing 21st May 2012

Date of pronouncement 21st May 2012

ORDER

PER VIJAY PAL RAO, JM

This appeal filed by the assessee is directed against the order dated 9TH April 2012 of the CIT(A) for the Assessment Year 2006-07.

2 Despite the notice issued through RPAD none has appeared on behalf of the assessee when the case was called for hearing on 21st May 2012I. It appears that the assessee is not interested in the prosecution of the case. We find that the ratio emanating from the decision rendered by Hon’ble Madhya Pradesh High Court in the case of Late Tukojirao Holkar Vs. Commissioner of Wealth Tax 223 ITR 480 and the Tribunal decision in CIT Vs. Multiplan India Limited 38 ITD 320 is that the appeal can be dismissed for non-prosecution. Hence, following the precedent, we dismiss this appeal for non-prosecution in limine.

3 However, if the assessee through proper application can satisfy the Tribunal for such non appearance on the date of hearing, the Tribunal may at its discretion recall this order.

4 In the result, the appeal filed by the assessee is dismissed.

Order pronounced on this 21st day of May 2012

Sd/ Sd/-

(N K BILLAIYA) (VIJAY PAL RAO)

Accountant Member Judicial Member

Place: Mumbai: Dated: 21st May 2012

Raj*

Copy forwarded to:

1 Appellant

2 Respondent

3 CIT

4 CIT(A)