Facts of the Case

The assessee filed an appeal before the Income Tax Appellate Tribunal challenging the order passed by the lower appellate authority. During the course of proceedings before the Tribunal, the assessee or his authorized representative failed to appear on the scheduled date of hearing. In the absence of representation and prosecution of the appeal, the Tribunal proceeded to consider the matter based on available records.

Issues Involved

  1. Whether the appeal could be dismissed for non-prosecution due to absence of the appellant.
  2. Whether the Tribunal was required to adjudicate the matter on merits despite non-appearance.
  3. Applicability of procedural rules governing ex-parte disposal of appeals.

Petitioner’s (Assessee’s) Position

  • The appeal was originally filed challenging the correctness of the order of the lower authorities.
  • However, due to absence on the date of hearing, no substantive arguments were advanced on behalf of the assessee.

Respondent’s (Revenue’s) Arguments

  • The Department relied on the findings of the lower authorities.
  • It was contended that in the absence of prosecution by the assessee, the appeal did not warrant further consideration.

Court Order / Findings (ITAT)

  • An appellant who files an appeal must diligently pursue it.
  • Failure to appear without reasonable cause indicates lack of interest in prosecuting the appeal.
  • Under the applicable procedural rules, the Tribunal may dismiss the appeal for non-prosecution or decide it ex-parte based on available material.

Important Clarification

The Tribunal emphasized that appellate remedies require active participation by the appellant. Non-appearance may result in dismissal, though remedies such as recall or restoration may be available upon showing sufficient cause in accordance with law.

Link to download the order –

https://itat.gov.in/public/files/upload/1625829490-252%20Kalyan%20Singh%20pdf.pdf

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