IN INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : SMC-1 : NEW DELHI BEFORE SHRI R.S. SYAL, ACCOUNTANT MEMBER ITA No. 3487 & 3488/Del/2016 Assessment Years : 2008-09 & 2010-11 Hotel Ascent, Vs. ITO, Saraswati Vihar, Ward-25(2), New Delhi. New Delhi. PAN : AAEFH2590Q (Appellant) (Respondent) Appellant by : None Respondent by: Shri N.K. Bansal, Sr.DR Date of Hearing : 17.10.2016 Date of Pronouncement: 17.10.2016 ORDER These appeals by assessee are directed against orders passed by CIT(A) on 12.03.2015 and 01.07.2014 in relation to Assessment Years 2008-09 and 2010-11, respectively. 2. When matter was called up for hearing today, no one has appeared on behalf of assessee. assessee has not filed any adjournment ITA No.3487 & 3488/Del/2016 2 application also. notice of hearing sent to assessee to address given in Column No.10 of Form No.36 has been returned unserved by postal authorities with remark incomplete . No new address where notice of hearing could be sent to assessee has been provided by assessee. In these circumstances, it appears that assessee is not interested in prosecuting its appeals. appeals filed by assessee are, therefore, liable to be dismissed, for non-prosecution. Our above view finds support from following decisions:- 1. CIT vs. B.N. Bhattachargee & anr., 118 ITR 461, wherein their Lordships have held: appeal does not mean merely filing of appeal but effectively pursuing it. 2. Estate of late Tukojirao Holkar vs. CWT, 223 ITR 480 (M.P.), wherein, while dismissing reference made at instance of assessee in default, their Lordships made following observation:- If party, at whose instance reference is made, fails to appear at hearing, or fails in taking steps for preparation of reference, court is not bound to answer reference. 3. Commissioner of Income-tax vs. Multiplan India (P.) Ltd, 38 ITD 320 (Del.),wherein appeal filed by revenue before Tribunal, was fixed for hearing. But on date of hearing nobody represented revenue/appellant nor any communication for ITA No.3487 & 3488/Del/2016 3 adjournment was received. There was no communication or information as to why revenue chose to remain absent on that date. Tribunal on basis of inherent powers, treated appeal filed by revenue as unadmitted in view of provision of Rule 19 of Income-tax (Appellate Tribunal) Rules, 1963. 3. In result, appeals filed by assessee are dismissed for non- prosecution. decision was pronounced in open court on 17th October, 2016. Sd/- (R.S. SYAL) ACCOUNTANT MEMBER Dated: 17th October, 2016. dk Copy forwarded to 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Dy. Registrar, ITAT, New Delhi Hotel Ascent v. ITO, Ward-25(2), New Delhi