Dismissed appleal for non proseqution can be recalled depend on the satisfied reason

IN THE INCOME TAX APPELLATE TRIBUNAL,

MUMBAI BENCH “E”, MUMBAI

BEFORE SHRI R.S. SYAL (AM) & SHRI VIVEK VARMA (JM)

I.T.A. No.3072/Mum/2011

(A.Y. 1997-98)

Smt. Sushiladevi O.

Parasrampuria,

10th floor, Regent Chambers,

Nariman Point, Mumbai-400021.

PAN: AAGPP3365H

Vs.

Income-tax Officer,

Ward-12(3)(2), Mumbai.

Appellant Respondent

Appellant by: Shri None

Respondent by: Shri V.V. Shastri

Date of hearing: 07-05-2012

Date of pronouncement: 07-05-2012

O R D E R

PER R.S. SYAL, AM:

This appeal filed by the assessee is directed against the order dated 16-12-2010 of CIT(A)-23, Mumbai, in relation to assessment year 1997-98.

2. In this case, hearing was initially fixed before the Tribunal on 14-02-20-12. However, none was present on that day when the appeal was called out for hearing. The hearing, therefore, was adjourned to 07-05-2012. However, nobody has put in appearance on behalf of the assessee at the time of hearing fixed on the said date also nor any application seeking adjournment has been moved. It appears that the assessee is not seriously interested in prosecuting her appeal filed before the Tribunal.

3. Having regard to the facts stated above and keeping in view of the provisions of Rule 19(2) of the ITAT Rules as were considered by the Tribunal in the case of CIT vs. Multiplan (India) Ltd. reported in 38 ITR 320 (Del) and by the Hon’ble Madhya Pradesh High Court in the case of Estate of Late Tukojirao Holder vs. CWT as reported in 223 ITR 480 (MP), we treat this appeal of the assessee as unadmitted and dismiss the same for nonprosecution. The assessee, if so advised, shall be free to move the Tribunal explaining the reasons for non-compliance and for recalling of this order and if the Bench is so satisfied, then this order may be recalled.

4. In the result, the appeal of the assessee is dismissed.

Order pronounced in the open Court on the 07th day of May, 2012.

                                                         Sd/-                                     Sd/-

                                           (VIVEK VARMA)                  (R.S. SYAL)

                                       JUDICIAL MEMBER      ACCOUNTANT MEMBER

Mumbai: 07th May, 2012.

NG:

Copy to :

1. Assessee.

2. Department.

3 CIT (A)-23, Mumbai.

4 CIT-XII,Mumbai.

5. DR,”E” Bench, Mumbai.

6. Master file.

(TRUE COPY)

BY ORDER,

Asst. Registrar, ITAT, Mumbai.