Sheela Vaish (Through Legal Heir) v. ITO, Ward 2(2), Bareilly
[Citation -2019-LL-0822-77]
| Citation | 2019-LL-0822-77 |
|---|---|
| Appellant Name | Sheela Vaish (Through Legal Heir) |
| Respondent Name | ITO, Ward 2(2), Bareilly |
| Court | ITAT-Lucknow |
| Relevant Act | Income-tax |
| Date of Order | 22/08/2019 |
| Assessment Year | 2007-08 |
| Judgment | View Judgment |
| Keyword Tags | non-appearance • non-prosecution • service of notice |
| Bot Summary: | This appeal was taken up for hearing on 19/8/2019, but none has appeared on behalf of the assessee, despite issuance of notice through RPAD, which has not returned unserved. Since the assessee did not appear despite having knowledge of the date of hearing, it appears that the assessee is not interested in prosecuting the appeal. I hold that the appeal is liable to be dismissed for non- prosecution. In this regard, I place reliance upon the following case laws:- 1. Respectfully following the view taken in the cases cited, the appeal filed by the assessee is dismissed for non- prosecution. The assessee may get it revived by showing sufficient cause for non-appearance. In the result, appeal of the assessee stands dismissed. |