Rajnesh Kumar Agarwal vs CIT

R.K. Panda, AM

This appeal by the assessee is directed against the order dated 21st  December, 2015 passed u/s 263 of the IT Act by the PCIT, Delhi -10, relating to Assessment Year 2013-14.

This appeal was fixed for a number of times and was fixed last on 5th  March, 2019. However, since none appeared on behalf of the assessee on that date, again notice was sent through RPAD fixing the appeal for hearing on 6th May, 2019.

However, when the name of the assessee was called, none appeared on behalf of the assessee. This  type  of  conduct  on  the  part  of  the  assessee  shows  that  he  is  not interested in prosecuting the appeal field by him. Therefore, following the decisions mentioned below, the appeal filed by the assessee is dismissed for want of prosecution:-

CIT vs. B.N. Bhattachargee & Anr., 118 ITR 461.

Estate of late Tukojirao Holkar vs. CWT, 223 ITR 480 (M.P.).

Commissioner of Income-tax vs. Multiplan India (P.) Ltd, 38 ITD 320 (Del.).

However, if the assessee, through proper application, explains the reasons for such non-appearance, the Tribunal may, at its discretion, recall this order.

In the result, the appeal filed by the assessee is dismissed in limine for want of prosecution.