Umesh Chand Jain v. DCIT, Circle Haridwar, Haridwar
[Citation -2016-LL-1017-23]
Citation | 2016-LL-1017-23 |
---|---|
Appellant Name | Umesh Chand Jain |
Respondent Name | DCIT, Circle Haridwar, Haridwar |
Court | ITAT-Delhi |
Relevant Act | Income-tax |
Date of Order | 17/10/2016 |
Assessment Year | 2008-09 |
Judgment | View Judgment |
Bot Summary: | PAN : ABOPT7203R Appellant by : None Respondent by: Shri N.K. Bansal, Sr.DR Date of Hearing : 17.10.2016 Date of Pronouncement: 17.10.2016 ORDER This appeal by the assessee is directed against the order passed by the CIT(A) on 22.03.2016 in relation to Assessment Year 2008-09. In these circumstances, it appears that the assessee is not interested in prosecuting his appeal. The appeal filed by the assessee is liable to be dismissed, for non-prosecution. 118 ITR 461, wherein their Lordships have held: The appeal does not mean merely filing of the appeal but effectively pursuing it. Estate of late Tukojirao Holkar vs. CWT, 223 ITR 480, wherein, while dismissing the reference made at the instance of the assessee in default, their Lordships made the following observation:- 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 reference, the court is not bound to answer the reference. Commissioner of Income-tax vs. Multiplan India Ltd, 38 ITD 320,wherein the appeal filed by the revenue before the Tribunal, was fixed for hearing. In the result, the appeal filed by the assessee is dismissed for non- prosecution. |