IN THE INCOME TAX APPELATE TRIBUNAL
BEFORE SHRI A.D. JAIN, JUDICIAL MEMBER &
SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER
ITA No. 5802/Del/2011 A.Y.: 2008-09
Manish Kumar & Co.
194/1, Brahmpuri,
Muzaffarnagar
[PAN: AQZPK 8150C)
(Appellant)
Vs.
Income Tax Officer,
Ward-1(1), Muzaffarnagar
(Respondent)
Assessee by: None
Department by: Sh. R.S. Negi, Sr. D.R.
O R D E R
PER SHAMIM YAHYA: AM
The assessee has filed this appeal against the order dated 24.8.2011 passed by the Ld. Commissioner of Income Tax(Appeals), Muzaffarnagar for assessment year 2008-09.
2. This case was listed for hearing before the Tribunal on
1. In the case of CIT vs. B.N. Bhattachargee and another, reported in 118 ITR 461 [relevant pages 477 & 478] wherein their Lordships have held that:
“The appeal does not mean merely filing of the appeal but effectively pursuing it.”
2. In the case of Estate of late Tukojirao Holkar vs. CWT; 223 ITR 480 (M.P.) while dismissing the reference made at the instance of the assessee in default made following observation in their order:
“If the party, at whose instance the reference is made, fails to appear at the hearing, or fails in taking steps for preparation of the paper books so as to enable hearing of the reference, the court is not bound to answer the reference.”
3. In the case of Commissioner of Income-tax vs. Multiplan India (P) Ltd.; 38 ITD 320 (
3. The assessee, if so desired, shall be free to move this Tribunal praying for recalling this order and explaining reasons for non-compliance etc. then this order may be recalled.
4. In the result, the appeal filed by the assessee, is dismissed, for nonprosecution.
Order pronounced in the open court on
Sd/- Sd/-
[A.D. JAIN] [SHAMIM YAHYA]
JUDICIAL MEMBER ACCOUNTANT MEMBER
Date:
SRBhatnagar
Copy forwarded to: -
1. Appellant 2. Respondent 3. CIT 4. CIT (A)
5. DR, ITAT
TRUE COPY
By Order,
Assistant Registrar, ITAT,