INCOME TAX APPELLATE TRIBUNAL DELHI BENCH SMC - 1 : NEW DELHI BEFORE SHRI VIJAY PAL R A O , JUDICIAL MEMBER ITA NO. 4655 /DEL/ 2014 (ASSESSMENT YEAR: 2007 - 08 ) PRABHA KAPOOR, 806, SECTOR - 11, HUDA, PANIPAT PAN:BRZPP0462J VS. ITO, WARD - 3, PANIPAT ( ASSESSEE ) (RESPONDENT) ASSESSEE BY : NONE RESPONDENT BY : DR. ANJULA JAIN, SR. DR DATE OF HEARING 17.12.2015 DATE OF PRONOUNCEMENT 17 . 12 .2015 O R D E R THIS APPEAL OF THE ASSESSEE IS DIRECTED AGAINST THE ORDER DATED 02.01.2014 OF THE LD CIT(A) - KARNAL FOR THE ASSESSMENT YEAR 2007 - 08. 2. TODAY, I.E. ON 17.12.2015 WHEN THE CASE WAS CALLED ON BOARD, NONE APPEARED ON BEHALF OF THE ASSESSEE NOR ANY REQUEST FOR ADJOURNMENT HAS BEEN FILED BEFORE THE TRIBUNAL. IT SEEMS THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING THE APPEAL; HENCE, THE APPEAL FILED BY THE ASSESSEE IS LIABLE TO BE UN - ADMITTED AND DISMISSED FOR NON - PROSECUTION. IN OUR ABOVE VIEW, WE FIND SUPPORT FROM THE FOLLOWING DECISIONS: - (I). IN THE CASE OF CIT VS. B.N. BHATTACHARGEE & ANOTHER 118 ITR 461 (RELEVANT PAGES 477 & 478) WHEREIN THEIR LORDSHIPS HAVE HELD THAT THE APPEAL DOES NOT MEAN MERELY FILING OF APPEAL BUT EFFECTIVELY PURSUING IT. (II). IN THE CASE OF ESTATE OF LATE TUKOJI RAO HOLKER VS. CWT 223 IR 480 (MP) WHILE DISMISSING THE REFERENCE MADE AT THE INSTANCE OF ASSESSEE IN DEFAULT MADE FOLLOWING OBSERVATIONS 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 PAGE NO. 2 BOOKS SO AS TO ENABLE HEARING OF THE REFERENCE, THIS COURT IS NOT BOUND TO ANSWER THE REFERENCE. (III). IN THE CASE OF CIT VS. MULTIPLAN INDIA PVT. LTD. 38 ITD 320 (DE L). THE APPEAL FILED BY THE REVENUE BEFORE THE TRIBUNAL WHICH WAS FIXED FOR HEARING BUT ON THE DATE OF HEARING NOBODY REPRESENTED THE REVENUE / APPLICANT, NOR ANY COMMUNICATION FOR ADJOURNMENT WAS RECEIVED. THERE WAS NO COMMUNICATION OR INFORMATION AS TO W HY REVENUE CHOOSE TO REMAIN ABSENT ON THAT DATE. THE TRIBUNAL ON THE BASIS OF INHERENT POWER TREATED THE APPEAL FILED BY THE REVENUE AS UN - ADMITTED IN VIEW OF RULE 19 OF THE APPELLATE TRIBUNAL RULES, 1963. 3. THEREFORE, KEEPING IN VIEW THE ABOVE, THE APPEA L FILED BY THE ASSESSEE IS DISMISSED FOR NON - PROSECUTION. THE ASSESSEE, IF SO ADVISED, SHALL BE FREE TO MOVE THIS TRIBUNAL PRAYING FOR RECALLING OF THIS ORDER AND EXPLAINING THE REASONS FOR NON - COMPLIANCE ETC. AND IF THE BENCH IS SO SATISFIED ABOUT THE REA SONS ETC, THEN THIS ORDER SHALL BE RECALLED. 4. IN THE RESULT, THE ASSESSEES APPEAL IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 17 . 12 .201 5 . - SD/ - ( VIJAY PAL RAO ) JUDICIAL MEMBER DATED : 17 / 12 / 2015 A K KEOT COPY FORWARDED TO 1 . APPLICANT 2 . RESPONDENT 3 . CIT 4 . CIT (A) 5 . DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI