INCOME TAX ACT, 1961

Section 271(1)(c)

Appeal(Tribunal) - Dismissal - Non prosecution of appeal by appellant -

AO made addition on account of unexplained cash credit. Notices were issued to assessee, but, none of them have been responded to by assessee. AO accordingly levied the penalty under section 271(1)(c) which was confirmed by CIT(A). Assessee was notified the date of hearing through registered post. However, none appeared on behalf of assessee at the time of hearing of the appeal. It, therefore, appeared that assessee was no more interested in prosecuting the appeal. Therefore, the appeal was liable to be dismissed as un-admitted. Held: Having regard to rule 19(2) of Income Tax Appellate Tribunal Rules and following various decisions of Tribunal including that of Multiplan India Ltd., [(1991) 38 ITD 320 (Del.) : 1991 TaxPub(DT) 1420 (Del-Trib)] and Estate of Late Tukojirao Holkar v. CWT [(1997) 223 ITR 480 (MP) : 1997 TaxPub(DT) 0244 (MP-HC)] wherein it was held that appeal does not mean, mere filing of the memo of appeal but effectively pursuing the same. Thus, appeal of assessee was dismissed as un-admitted.

Followed:Estate of Late Tukojirao Holkar v. Commissioner of Wealth Tax (1997) 223 ITR 480 (MP) : 1997 TaxPub(DT) 0244 (MP-HC) and CIT v. Multiplan India (P) Ltd. (1991) 38 ITD 320 (Del.) : 1991 TaxPub(DT) 1420 (Del-Trib)

REFERRED :

FAVOUR : Against the assessee

A.Y. :

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